1.【答案】B。
解析：An expense has been posted as a non-current asset. 本应该记录到费用账户却记录到非流动资产类的账户，这样错误的账务处理会导致费用少记了，利润被高估，非流动资产类科目多记被高估了。
知识点：Capital and revenue expenditure
2.【答案】B。
解析：Assets which are intended to be used by the business on a continuing basis, including both tangible and intangible assets that do not meet the IASB definition of a current asset.
知识点：Definition/Recognition/measurement of property, plant and equipment
