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】Which of the following functions are fulfilled by a goods received note (GRN)?
(1) Provides information to check the price on the supplier's invoice
(2) Provides information to check the quantity on the supplier's invoice
(3) Provides information to update the inventory records on receipt of goods
选项：
A. 1 and 2 only
B. 1 and 3 only
C. 2 and 3 only
D. 1 only
2.【单选题】There are 12,500 units outstanding on existing customers’ orders, 21,500 units of items on order with the suppliers. If the free inventory is 15,000 units, what is the physical inventory?
选项：
A. 6,000 units
B. 25,000 units
C. 19,000 units
D. 10,000 units
