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】Which one of the following would correctly describe the net realisable value of a two-year-old asset?
A.The original cost of the asset less two years' depreciation
B.The amount that could be obtained from selling the asset, less any costs of disposal
C.The cost of an equivalent new asset less two years' depreciation
D.The present value of the future cash flows obtainable from continuing to use the asset
2.【单选题】The Conceptual Framework identifies an underlying assumption in preparing financial statements. This is:
A.Going concern
B.Materiality
C.Substance over form
D.Accruals
