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]In preparing its financial statements for the current year, a company’s closing inventory was understated by $500,000.
What will be the effect of this error if it remains uncorrected?
选项：
A. The current year's profit will be overstated and next year’s profit will be understated.
B. The current year's profit will be understated but there will be no effect on next year's profit.
C. The current year's profit will be understated and next year’s profit will be overstated.
D. The current year's profit will be overstated but there will be no effect on next years profit.
2.[单选题]The financial year of Adya Co ended on 31 December 20X5. An inventory count on January 8 20X6 gave a total inventory value of $557,300.
The following transactions occurred between January 1 and January 8.
What inventory value should be included in Mitex Co's financial statements at 31 December 20X5?
选项：
A. $525,400
B. $527,600
C. $559,200
D. $535,200
