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.Tom had been in business as a sole trader for many years preparing accounts to 31 December each year. He ceased trading on 31 March 2020. Tom had overlap profits of £2,000 on commencement. His taxable trading profits were as follows:
y/e 31 December 2019 £18,000
p/e 31 March 2020 £3,000
What is Tom’s taxable trading income for the final year of trading?
2.Joyce started in business as a sole trader on 1 January 2019 and prepared her first set of accounts to 30 September 2019 and her second set of accounts to 30 September 2020.She made the following losses in her first two periods of trading:
Match the amounts of the trading losses with the tax years.
2018/19：
2019/20：
