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 material stores control account for a company for August looks like this：
Which of the following statements are correct?
(1) Issues of direct materials during August were $13,000
(2) Issues of direct materials during August were $55,000
(3) Issues of indirect materials during August were $22,000
(4) Purchases of materials during August were $70,000
选项：
A. (1) and (4) only
B. (2) and (4) only
C. (2), (3) and (4) only
D. All of them
2.【单选题】A manufacturing company uses 100,000 components at an even rate during a year. Each order placed with the supplier of the components is for 9,000 components, which is the economic order quantity. The company holds a buffer inventory of 600 components. The annual cost of holding one component in inventory is $1.5. What is the total annual cost of holding inventory of the component?
选项：
A. $7,650
B. $6,750
C. $13,500
D. $8,000
