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 trader's net profit for the year may be computed by using which of the following formula?
选项：A. Opening capital – drawings + capital introduced – closing capital
B. Opening capital – drawings – capital introduced – closing capital
C. Closing capital + drawings – capital introduced – opening capital
D. Opening capital + drawings – capital introduced – closing capital
2.【单选题】A business 's net assets at the end of 20X7 were $112,700 . The proprietor injected new capital of $11,000 during the year and withdrew goods for his private use which had cost $4,300.
If the profit earned by a business in 20X7 was $67,400 , what were the opening net assets?
选项：A. $52,000
B. $38,600
C. $60,600
D. $30,000
