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】 The inventory value for the financial statements of Q for the year ended 31 December 20X4 was based on an inventory count on 4 January 20X5, which gave a total inventory value of $836,200.
Between 31 December and 4 January 20X5, the following transactions took place:
What adjusted figure should be included in the financial statements for inventories at 31 December 20X4?
选项：
A. $838,100
B. $853,900
C. $818,500
D. $834,300
2.【多选题】Which of the following costs may be included in the cost of finished goods inventory for inclusion in the financial statements of a manufacturing company?
选项：
A. Carriage outwards
B. Carriage inwards
C. Finished goods storage costs
D. Factory supervisors’ wages
E. Depreciation of factory plant
