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】Which of the following items would occur if the purchase of consumption goods should be recorded in the expense account but was debited as a non-current asset?
选项：A. An overstatement of profit and an understatement of non-current assets
B. An overstatement of profit and an overstatement of non-current assets
C. An understatement of profit and an understatement of non-current assets
D. An understatement of profit and an overstatement of non-current assets
2.【单选题】Which one of the following statements correctly defines non-current assets?
选项：A. Assets that are held for use in the production of goods or services and are expected to be used during less than one accounting period
B. Assets which are intended to be used by the business on a continuing basis, including both tangible and intangible assets that do not meet the IASB definition of a current asset
C. Non-monetary assets without physical substance that are controlled by the entity and future benefits are expected to flow to the entity
D. Assets in the form of materials or supplies to be consumed in the production process
