成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.【单选题】A firm has to pay a 50c per unit royalty to the inventor of a device which it manufactures and sells.
选项：
A. Administrative overhead
B. Production overhead
C. Direct expense
D. Selling expense
2.【多选题】Which TWO of the following would be classed as indirect labour?
选项：
A. A stores assistant in a factory store
B. Assembly workers in a company manufacturing televisions
C. Plasterers in a construction company
D. A consultant in a firm of management consultants
E. Factory cleaning staff
