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】Recognition is the process of including within the financial statements items which meet the definition of an element according to the IASB's Conceptual Framework for Financial Reporting.
Which of the following items should be recognised as an asset in the statement of financial position of a company?
A.A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the employment of the company.
B.A highly lucrative contract signed during the year which is due to commence shortly after the year end
C.A government grant relating to the purchase of an item of plant several years ago, which has a remaining life of four years
D.A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses.
2.【单选题】Comparability is identified as an enhancing qualitative characteristic in the IASB's Conceptual Framework for Financial Reporting. Which of the following does NOT improve comparability?
A.Restating the financial statements of previous years when there has been a change of accounting policy
B.Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and reliable information
C.Disclosing discontinued operations in financial statements
D.Applying an entity's current accounting policy to a transaction which an entity has not engaged in before
