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 company values its inventory using FIFO method. At 1 October 20X8 the company had 700 equipment in inventory, valued at $190 each.
During the year ended 30 September 20X9 the following transactions took place：
20X8
1 November Purchased 500 engines at $220 each
13 November Sold 400 engines for $160,000
20X9
18 February Purchased 300 engines at $230 each
8 May Sold 250 engines for $125,000
What is the value of the company's closing inventory of engines at September 20X9?
选项：
A. $188,500
B. $195,500
C. $166,000
D. $146,000
2.【单选题】A company with an accounting date of 31 December 2016. The physical check of inventory on 5 January 2017, inventory value at cost at this date of $483,700.
Between 31 December 2016 and 5 January 2017 the following transactions took place：
(1) Goods costing $38,400 were received from suppliers.
(2) Goods that had cost $14,800 were sold for $20,000.
(3) A customer returned, in good condition, some goods which had been sold to him in October for $600 and which had cost $400.
(4) The company returned goods that had cost $1,800 in October to the supplier, and received a credit note for them.
What figure should appear in the company's financial statements at 31 December 2016 for closing inventory, based on this information?
选项：
A. $508,700
B. $505,900
C. $458,700
D. $461,500
