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】A company bought a building five years ago on 1 January for $ 180,000. The building has a useful life of 30 years when it was purchased and has nil residual value. Since then building price has risen substantially and was revalued at $250,000.
What is the balance on the revaluation surplus reported in the statement of financial position?
选项：A. $100,000
B. $250,000
C. $150,000
D. $30,000
2.【单选题】 On 1 July 20X5 a company purchased a motor vehicle for $30,000. It is depreciated at 20 per cent per year on the straight-line basis, assuming a scrap value is $5,000, with a proportionate depreciation charge in the years of purchase and disposal.
The cost of $30,000 was correctly entered in the cash book but posted to the debit of the motor vehicles repairs account.
How will the business profit for the year ended 31 December 20X5 be affected by the error?
选项：A. Understated by $25,000
B. Understated by $27,500
C. Overstated by $25,000
D. Overstated by $27,500
