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 items might be a suitable cost unit within
the credit control department of a company?
选项：
A. Telephone bill
B. Cheque received and processed
C. Customer account
D. Stationery cost
2.【单选题】Which of the following best describes a period cost?
选项：
A. A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.
B. A cost that is incurred regularly every period, eg. every month or quarter.
C. A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.
D. A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventory is actually sold.
