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 two of the following statements about an imprest system of petty cash are correct?
1 The imprest system provides a control over petty cash spending because the amount of cash held in petty cash at any time must be equal to the value of the petty cash vouchers for the period.
2 An imprest system for petty cash controls small cash expenditures because a fixed amount is paid into petty cash at the beginning of each period.
3 An imprest system for petty cash helps with management of small cash expenditures and reduces the risk of fraud.
4 An imprest system for petty cash can operate without the need for petty cash vouchers or receipts for spending.
5 An imprest system for petty cash require any expenditure must be evidenced by an expense receipt and the petty cashier will attach a petty cash voucher to each expense.
选项：
A. 1 and 2 only
B. 3 and 4 only
C. 4 and 5 only
D. 3 and 5 only
2.【单选题】Which one of the following could provide evidences that an expense on petty cash has been approved?
选项：
A. Transfer of cash from the bank account into petty cash
B. Receipt for the expense
C. Petty cash voucher
D. Record of the transaction in the petty cash book
