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】Foster has built a new factory incurring the following costs:
What will be the total amount capitalised in respect of the factory?
A.$6,112,000
B.$6,950,000
C.$7,112,000
D.$7,100,000
2.【单选题】Capita had the following bank loans outstanding during the whole of 20X8:
Capita began construction of a qualifying asset on 1 April 20X8 and withdrew funds of $6 million on that date to fund construction. On 1 August 20X8 an additional $2 million was withdrawn for the same purpose.
Calculate the borrowing costs which can be capitalised in respect of this project for the year ended 31 December 20X8.
A.$549,333
B.$411,999
C.$750,000
D.$350,000
