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 manufaturing business receives an invoice on 30 June 20X5 for work done on its machine. $15,600 of the cost is actually for a machine upgrade to improve its efficiency. The financial department do not notice and charge the whole amount to maintenance costs. Machinery is depreciated at 20% per annum on a straight-line basis, with a proportional charge in the years of acquisition and disposal. By what amount will the profit for the year to 30 November 20X5 be understated?
选项：A. $12,480
B. $15,600
C. $14,300
D. $14,040
2.[单选题]Uber bought a new energy machine. The cost of this machine was $90,000 and the installation expense was $3,000. The staff training costs on how to use the machine, was $2,000. Cost of testing was $1,000 before using the machine to ensure the machine work properly.
What should be recognised in the statement of financial position about the cost of the machine?
选项：A. $90,000
B. $93,000
C. $95,000
D. $96,000
