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]Adia Co pays royalties to writers annually, in February, the payment covering the previous calendar year.
As at the end of December 20X2, Adia Co had accrued $100,000 in royalties due to writers. However, a check of the royalty calculation performed in January 20X3 established that the actual figure due to be paid by Adia Co to writers was $150,000.
Before this under-accrual was discovered, Adia Co's draft statement of profit or loss for the accounting year ended 31 December 20X2 showed a profit of $155,000 and their draft statement of financial position showed net assets of $325,000.
What will Adia Co's profit and net asset position be after an entry to correct the under-accrual has been processed?
选项：
Profit for the year & Net asset position
A. $175,000 & $425,000
B. $105,000 & $275,000
C. $75,000 & $325,000
D. $25,000 & $225,000
2.[单选题] Which of the following statements regarding payables and receivables are NOT true?
1.Payables represent money the business owes.
2.Payables are an asset.
3.Receivables represent money owed to the business.
选项：
A. Statement 1 only
B. Statements 1 and 2 only
C. Statements 2 and 3 only
D. Statement 2 only
