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】How does IAS 1 define the 'operating cycle' of an entity?
A.The time between acquisition of assets for processing and delivery of finished goods to customers
B.The time between delivery of finished goods and receipt of cash from customers
C.The time between acquisition of assets for processing and payment of cash to suppliers
D.The time between acquisition of assets for processing and receipt of cash from customers
2.【单选题】Where are equity dividends paid presented in the financial statements?
A.As a deduction from retained earnings in the statement of changes in equity
B.As a liability in the statement of financial position
C.As an expense in profit or loss
D.As a loss in 'other comprehensive income'
