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]The year end of M Co is 30 November 2010. The company pays for its gas by a standing order of $600 per month. On 1 December 2009, the statement from the gas supplier showed that M Co had overpaid by $200. M Co received gas bills for the four quarters commencing on 1 December 2009 and ending on 30 November 20X0 for $1,300, $1,400, $2,100 and $2,000 respectively.
Which of the following is the correct charge for gas in M Co statement of profit or loss for the year ended 30 November 2010?
选项：
A. $7,200
B. $7,000
C. $6,800
D. $7,000
2.[单选题]A business compiling its financial statements for the year to 31 January each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. After remaining unchanged for some years, the rent was increased from $30,000 per year to $45,000 per year as from 1 July 20X0.
Which of the following figures is the rent expense which should appear in the statement of profit or loss for year ended 31 January 20X1?
选项：
A. $37,250
B. $37,500
C. $38,750
D. $38,000
