1.【答案】D。
解析:重要性原则。如果信息遗漏或错误会对信息使用者的判断造成影响。
知识点:The IASB's Conceptual Framework
2.【答案】ADE。
解析:Information has the quality of faithful representation when it is complete,neutral and free from material error.
知识点:The qualitative characteristics of financial information