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 makes the following purchases and sales.
| 5 June | Purchases | 6,000 units for $12,000 |
| 30 June | Sales | 1,000 units for $3,000 |
| 18 July | Sales | 2,000 units for $7,000 |
| 31 July | Purchases | 500 units for $1,200 |
| 8 August | Sales | 1,500 units for $3,200 |
At 31 August which of the following closing inventory valuations using FIFO is correct?
选项：A. $4,320
B. $4,200
C. $4,120
D. $4,000
2.【单选题】A company makes the following purchases and sales.
| 5 June | Purchases | 6,000 units for $12,000 |
| 30 June | Sales | 1,000 units for $3,000 |
| 18 July | Sales | 2,000 units for $7,000 |
| 31 July | Purchases | 500 units for $1,200 |
| 8 August | Sales | 1,500 units for $3,200 |
At 31 August which of the following closing inventory valuations using AVCO is correct?
选项：A. $4,320
B. $4,200
C. $4,120
D. $4,000
