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 be shown in the 'other comprehensive income' section of the statement of profit or loss and other comprehensive income?
A.A revaluation gain on an investment property
B.Profit on sale of an investment
C.Receipt of a government grant
D.Gain on revaluation of a factory building
2.【单选题】Which of the following are not items required by IAS 1 Presentation of Financial Statements to be shown on the face of the statement of financial position?
A.Inventories
B.Provisions
C.Government grants
D.Intangible assets
