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 statements is/are true?
1 The aim of financial statements is to provide information about the financial position, state of operation and changes in financial position of an entity that is useful to a large number of users in making economic decisions.
2 A supplier who provide goods on credit is interested only in the statement of financial position, i.e. an indication of the current state of matters.
选项：
A. 1 only
B. 2 only
C. Both 1 and 2
D. Neither 1 or 2
2.【单选题】Which of the following are advantages of trading as a limited liability company?
1. Operating as a limited liability company has a separate legal identity from its shareholders. So a company continues to exist regardless of the identity of its owners.
2. Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional fund, and there is no limit on the number of shareholders.
3. Operating as a limited liability company is riskier than operating as partnerships because the shareholders of a business are liable for all the debts of the business whereas the partners are liable for the debts up to the amount he has invested.
选项：
A. 1 only
B. 1 and 2 only
C. 2 and3 only
D. 1 ,2and 3
