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]Zoy is entering an invoice for a new item of equipment in the accounts. The invoice shows the following costs：
Lance is registered for sales tax. What is the total value of capital expenditure on the invoice?
选项：
A. $50,554
B. $42,300
C. $48,280
D. $56,534
2.[单选题]Which one of the following assets may be classified as a non-current asset in the financial statements of a business?
选项：
A. A tax refund due next year
B. A motor vehicle held for resale
C. A computer used in the office
D. Cleaning products used to clean the office floors
