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.【多选题】Which TWO of the following is the manager of a profit centre likely to have control?
选项：
A. Apportioned head office costs
B. Controllable costs
C. Capital investment in the centre
D. Selling prices
2.【单选题】Which of the following best describes a controllable cost?
选项：
A. A cost which can be influenced by its budget holder.
B. A specific cost of an activity or business which would be avoided if the activity or business did not exist.
C. A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.
D. A cost which arises from a decision already taken, which cannot, in the short run, be changed.
