在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
12.10 Montague's paint shop has suffered some bad publicity as a result of a customer claiming to be suffering from skin rashes as a result of using a new brand of paint sold by Montague's shop. The customer launched a court action against Montague in November 20X3, claiming damages of $5,000.
Montague's lawyer has advised him that the most probable outcome is that he will have to pay the customer $3,000.What amount should Montague include as a provision in his financial statements for the year ended 31 December 20X3?
A $nil
B $5,000
C $3,000
D $8,000
答案：C
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