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 count on 6 January 2017, which gave a total inventory value of $854,300.
Between 31 December 2016 and 6 January 2017, the following transactions took place：
What adjusted figure should be included in the financial statements for inventories at 31 December 2016?
选项：
A. $838,100
B. $858,500
C. $818,500
D. $834,300
2.【单选题】Which one of the following statements about the use of a continuous inventory system is INCORRECT?
选项：
A. In a retail organisation, a continuous inventory system can be used to keep track of the quantity of each stock item available in its distribution centers.
B. Under continuous inventory, the cost of each receipt of inventory and the cost of each issue from inventory is recorded individually.
C. A continuous inventory system removes the need for periodic physical inventory counts.
D. Both the FIFO and average cost (AVCO) methods of pricing inventory may be used within a continuous inventory system.
