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.[填空题]At 31 March 20X4 a company had oil in hand to be used for heating costing $9,200 and an unpaid heating oil bill for $3,300.
At 31 March 20X5 the heating oil in hand was $9,600 and there was an outstanding heating oil bill-of $3,700.
Payments made for heating oil during the year ended 31 March 20X5 totalled $31,500.
Based on these figures, what expense should appear in the company's statement of profit or loss and other comprehensive income for heating oil for the year?
$ _______________
2.[单选题]A company has part of its offices and in the year ended 30 November 20X7 the rent receivable was：
Until 30 June 20X7 $10,500 per year
From 1 July 20X7 $12,000 per year
Rent was paid quarterly in advance on 1 January, April, July, and October each year.
What amounts should appear in the company's financial statements for the year ended 30 November 20X7?
选项：
