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】 The following information for discounts and sales has been established over the past four months:
| Month | Discounts given ($’000) | Sales revenue ($’000) |
| 1 | 3 | 155 |
| 2 | 2.5 | 140 |
| 3 | 4 | 167 |
| 4 | 5.5 | 164 |
Using the high-low method, which of the following is the correct equation for linking discounts and sales from the above data?
选项：
A. Sales revenue = 95,000 + (18×discounts given)
B. Sales revenue = 120,000 + (8×discounts given)
C. Discounts given = -15,000 + (0.125×sales revenue)
D. Discounts given = -5,900 + (0.06×sales revenue)
2.【单选题】 A total cost is described as staying the same over a certain activity range and then increasing or decreasing but remaining stable over a revised activity range in the short term.
What type of cost is this?
选项：
A. A semi-fixed cost
B. A fixed cost
C. A variable cost
D. A step cost
