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】How does the Conceptual Framework define an asset?
A.A resource owned by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
B.A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity
C.A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
D.A resource to which an entity has a future commitment as a result of past events and from which future economic benefits are expected to flow from the entity
2.【单选题】Which one of the following would be classified as a liability?
A.Dexter's business manufactures a product under licence. In 12 months’ time the licence expires and Dexter will have to pay $50,000 for it to be renewed.
B.Reckless purchased an investment 9 months ago for $120,000. The market for these investments has now fallen and Reckless's investment is valued at $90,000.
C.Carter has estimated the tax charge on its profits for the year just ended as $165,000.
D.Expansion is planning to invest in new machinery and has been quoted a price of $570,000.
