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 business sells fruit, if the owner of a business takes fruit from inventory for his own personal eat.What the accounting concept should be considered?
选项：
A. The accruals concept
B. The fair presentation concept
C. The business entity concept
D. The going concern concept
2.【单选题】If a business sales some inventories to customers at 21Dec.2018.However,the cash received at 5 Jan.2019. The accountant of the entity record this transaction in the year of 2018.Which accounting concept governs the above?
选项：
A. The accruals concept
B. The business entity concept
C. The materiality concept
D. The duality concept
