1.【答案】C。
解析：A describes the cash accounting收付实现制;Faithful representation does not prevent estimates being made.公允陈述要客观反映财务信息，不能因为会计估计不是精确的数字就将其排除在外。The fundamental qualitative characteristics of financial information include relevance, faithful representation.
知识点：The IASB's Conceptual Framework
2.【答案】C。
解析：The qualitative characteristic of financial information: Relevance, Faithful representation, Comparability, Verifiability, Timeliness and Understandability.
知识点：The qualitative characteristics of financial information
