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 trainee accountant at Judd Co has forgotten to make an accrual for rent for December in the financial statements for the year ended 31 December 20X2. Rent is charged in arrears at the end of February, May, August and November each year. The bill payable in February is expected to be $60,000. Judd Co's draft statement of profit or loss shows a profit of $25,000 and draft statement of financial position shows net assets of $275,000.
What is the profit or loss for the year and what is the net asset position after the accrual has been included in the financial statements?
选项：
Profit for the year & Net asset position
A. $5,000 & $255,000
B. $5,000 & $275,000
C. $10,000 & $255,000
D. $10,000 & $275,000
2.[单选题]GUS's draft financial statements for the year to 31 October 20X7 report a loss of $1,552. When he prepared the financial statements, Buster did not include an accrual of $1,132 and a prepayment of $715.
What is Buster's profit or loss for the year to 31 October 20X7 following the inclusion of the accrual and prepayment?
选项：
A. A loss of $1,969
B. A loss of $2,227
C. A loss of $1,132
D. A profit of $1,707
