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] What is the requirement of charging depreciation in accounts?
选项：
A. To account for the ‘wearing-out’ of the asset over its life
B. To ensure that funds are available for the eventual replacement of the asset
C. To allocate the cost of a non-current asset over the accounting periods expected to benefit from its use
D. To reduce the cost of the asset in the statement of financial position to its estimated market value
2.[单选题]Which of the following statements correctly states the goal of the asset register?
选项：
A. An internal control to make certain all assets are details and readily available if there are events of loss or theft
B. An internal control to ensure information about non-current assets in the nominal ledger and the financial statements is correct
C. To enable the business to comply with IAS 16 Property, plant and equipment
D. To ensure the business know the useful life of plant and machinery
