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】Whether the following statement is correct or incorrect?
Companies should create provisions in times of company growth to be utilised in more difficult times,to smooth profit.
选项：
A. Correct
B. Incorrect
2.【单选题】Which one of the following can the accounting equation can be rewritten as?
选项：
A. Assets – liabilities – opening capital + drawings = profit
B. Assets + profit – drawings – liabilities = closing capital
C. Assets – profit – drawings = closing capital – liabilities
D. Assets – liabilities – drawings = opening capital + profit
