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 information below relates to inventory item Z.
March 1 50 units held in opening inventory at a cost of $45 per unit
March 17 50 units purchased at a cost of $55 per unit
March 31 45 units sold at a selling price of $100 per unit
Under AVCO, what is the value of inventory held for item Z at the end of March 31?
选项：
A. $4,000
B. $2,750
C. $2,000
D. $2,500
2.【单选题】The carrying amount of a company's non-current assets was $220,000 at 1 August 2015. During the year ended 31 July 2016, the company sold non-current assets for $27,000 on which it made a loss of $4,000. The depreciation charge for the year was $15,000. What was the carrying amount of non- current assets at 31 July 2016?
选项：
A. $150,000
B. $165,000
C. $174,000
D. $180,000
