1.【答案】B。
解析：公司不能通过Provision去操纵利润，要真实公允反映经济交易实质。
知识点：The statement of profit or loss, The statement of financial position
2.【答案】A。
解析：The accounting equation: Assets – liabilities= net asset (net capital)
The business equation: Closing capital = opening capital +capital introduced +profit-drawings
Assets – liabilities – opening capital + drawings = profit
知识点：The accounting equation
