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 manufacturing firm is very busy and overtime is being worked. How would the amount of overtime premium contained in direct wages normally be classed?
选项：
A. Administrative overheads
B. Direct labour costs
C. Part of prime cost
D. Factory overheads
2.【多选题】A company makes chairs and tables. Which TWO of the following items would be treated as an indirect cost?
选项：
A. The salary of the sales director of the company
B. Staple to attach fire retardant labels to chairs
C. Fabric to cover the seat of a chair
D. Wood used to make a chair
E. Metal used for the legs of a chair
