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]W acquired a lorry on 1 May 20X0 at a cost of $50,000. The lorry has an estimated useful life of five years, and an estimated resale value at the end of that time of $8,000. B charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition.
What will the depreciation charge for the lorry be in B's accounting period to 30 September 20X0?
选项：
A. $3,500
B. $2,500
C. $2,000
D. $5,000
2.[单选题]Which of the following best explains 'capital expenditure’?
选项：
A. Expenditure on non-current assets, including repairs and maintenance
B. Expenditure on expensive assets
C. Expenditure relating to the issue of share capital
D. Expenditure relating to the acquisition or improvement of non-current assets
