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 statements describes faithful representation?
选项：
A. Revenue must be matched against the expenditure incurred in earning it.
B. The presentation and classification of items in the financial statements should stay the same from one period to the next.
C. Financial information should be complete, neutral and free from error
D. The information omitting or misstating could influence the decision by users of the financial statements
2.【单选题】Which of these comments is correct, according to the IASB's Conceptual Framework for Financial Reporting?.
选项：
A. Materiality means that only items having a physical existence may be recognised as assets.
B. Financial statements always treat the business as a separate entity.
C. Provisions are estimates and therefore can be altered to make the financial results of a business more attractive to investors.
D. Matching describe that similar items should receive a similar accounting treatment
