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.Lily is a sole trader who prepares accounts to 5 April each year using the cash basis of accounting. Her results for the period of account to 5 April 2020 show the following:
The figure for invoice sales includes an invoice for £1,500 which was paid on 10 April 2020. In addition to the cash expenses of £20,200, Lily incurred motoring expenses of £2,800 for driving 8,000 miles of which 6,500 miles were for business purposes. Lily wishes to use approved mileage allowances for motoring.
What is Lily's taxable trading income for the tax year 2019/20?
2.Joe has been in business for many years preparing accounts to 5 April each year. The tax written down value of his main pool at 6 April 2019 was £12,000. Joe sold machinery on 10 June 2019 for £11,900 which had originally cost £11,600. He made no acquisitions during the year ended 5 April 2020.
What is the maximum capital allowance that Joe can claim for the period of account to 5 April 2020?
A.£400
B.£100
C.£72
D.£1,000
