1.【答案】A。
解析：1 is true – it is the IASB’s Conceptual framework description of the purpose of financial statements. 2 is false – the supplier not only needs to know the current situation, the supplier also needs to be able to assess future prospects to ensure the entity has the ability to pay and to support an ongoing relationship.公司的财务报表包含了财务状况、经营状况等，能给利益相关者做经营决策提供有用信息。赊销商品给对方公司的供应商比较关注对方公司能否偿还欠款，同时关注对方公司是否有能力长期合作。
知识点：The basic concepts of financial reporting/ Users’ and stakeholders' needs
2.【答案】B。
解析：1 and 2 is correct. 3 is incorrect – shareholders are only liable for the debts of the business up to the amount they have invested in shares (limited liability), whereas partnerships and sole traders are liable for all of the debts of the business (unlimited liability).有限责任公司的所有者和公司为两个单独的主体，如以公司名义欠款不会追偿至所有者，而个体工商户或合伙企业是以个人名义贷款筹资，若欠款会追偿至所有者。有限责任公司筹资会相对容易，公司可以通过发行股份或转让股权获得新的资金。
知识点：Types of business entity
