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 company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?
选项：
A. As an administration overhead
B. As a direct labour cost
C. As a direct production expense
D. As a production overhead
2.【多选题】A company manufactures and sells toys. Which TWO of these costs are classified as distribution costs?
选项：
A. Commission paid to sales staff
B. Depreciation of its own fleet of delivery vehicles
C. Rental of the finished goods warehouse
D. Costs associated with a marketing campaign
