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 operating loss but have an increase in its bank balance. Which of the following events could cause this to happen?
1 The sale of non-current assets at a loss
2 The charging of depreciation in the statement of profit or loss
3 Shorten the period of credit given to customers
4 Shorten the period of credit taken from suppliers
选项：
A. 1 and 3 only
B. 2 and 3 only
C. 1 and 4 only
D. 2 and 4 only
2.【单选题】The net assets of Fimor, a trader, at 1 January 20X0 amounted to $156,000. During the year to 31 December 20X0 Fimor introduced a further $48,000 of capital and made drawings of $45,000. At 31 December 20X0 Fimor 's net assets totalled $178,000.
What is Fimor 's total profit or loss for the year ended 31 December 20X0?
选项：
A. $19,000 profit
B. $19,000 loss
C. $25,000 loss
D. $25,000 profit
