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.【多选题】Which TWO of the following statements regarding systems of regulation of accounting are true?
A.A rules-based system will require more detailed regulations than a principles-based system.
B.A principles-based system will tend to give rise to a larger number of accounting standards than a rules-based system.
C.A rules-based system seeks to cover every eventuality.
D.A rules-based system requires the exercise of more judgement in application than a principles – based system.
2.【单选题】Which one of the following would not necessarily lead to a liability being classified as a current liability?
A.The liability is expected to be settled in the course of the entity's normal operating cycle.
B.The liability has arisen during the current accounting period.
C.The liability is held primarily for the purpose of trading.
D.The liability is due to be settled within 12 months after the end of the reporting period.
