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 business's accounting policy is to charge depreciation on plant and machinery at 25% per year on cost, with proportional depreciation for items purchased or sold during a year.
The following information is the business's plant and machinery at cost account for the year ended 30 September 20X6.
What should be the depreciation charge for plant and machinery (excluding any profit or loss on the disposal) for the year ended 30 September 20X6?
选项：
A. $23,000
B. $31,000
C. $22,000
D. $25,000
2.【单选题】The following is the machinery at cost account of a company for the year ended 30 June 20X8:
The company's accounting policy is to charge depreciation at 20% per year use the straight-line method, with proportionate depreciation in the years of purchase and disposal.
What should be the depreciation charge for the year ended 30 June 20X8?
选项：
A. $50,000
B. $39,000
C. $45,000
D. $54,000
