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】The process for developing an International Financial Reporting Standard involves a number of stages. Following receipt and review of comments on a Discussion Paper, what will be the next step undertaken by the IASB?
A.Publication of an Exposure Draft
B.Establishment of an Advisory Committee
C.Consultation with the Advisory Committee
D.Issue of a final IFRS
2.【单选题】Which one of the following would not be an advantage of adopting IFRS?
A.It would be easier for investors to compare the financial statements of companies with those of foreign competitors.
B.Cross-border listing would be facilitated.
C.Accountants and auditors would have more defence in case of litigation.
D.Multinational companies could more easily transfer accounting staff across national borders.
