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] According to IAS 38 Intangible assets, which of the following statements are recognized as an intangible non-current assets in the accounts of Italy Co?
1.A patent for a new energy purchased for $30,000 by Italy Co
2.Development costs must be capitalised in accordance with IAS 38
3.A licence to broadcast a television programme, purchased by Italy Co for $150,000
4.An art factory purchased by Italy Co for $1.2 million
选项：
A. 1 and 3 only
B. 1, 2 and 3 only
C. 2 and 4 only
D. 2, 3 and 4 only
2.[单选题] Dap Co has incurred the following expenditure on research and development in its first year of trading to 30 June 20X0, none of which related to the cost of non-current assets： $15,000 on researching successfully devised processes for converting wrack into chemicals X, Y and Z and $60,000 on developing a headache pill based on chemical Z. No commercial uses have yet been discovered for chemicals X and Y. Commercial production and sales of the headache pill commenced on 1 April 20X0 and are expected to produce steady profitable income during a 5-year period before being replaced. Adequate resources exist to achieve this.
What is the amount of development costs that must be carried forward at 30 June 20X0 under IAS 38 Intangible Assets?
选项：
A.$45,000
B.$57,000
C.$60,000
D.$71,250
