成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.[多选题] Which TWO of the following statements are correct?
A. A credit limit is a tool applied by the credit control department to make suppliers provide goods on time.
B. An aged receivables analysis shows how long invoices for each customer have been outstanding.
C. Credit limits are applied to customers who purchase goods using cash only.
D. Receivables are included in the statement of financial position net of the receivables allowance.
Chapter 12 Provisions and contingencies
2.[单选题] Which of the following statements about provisions and contingencies is False?
选项：
A. A company should disclose details of the change in carrying amount of a provision from the beginning to the end of the year.
B. Contingent assets must be recognised in the financial statements in accordance with the prudence concept.
C. Contingent liabilities must be treated as actual liabilities and provided for if it is probable that they will arise.
D. Contingent assets should not be recognised in the financial statements. However, they should be disclosed if it is probable that the economic benefits associated with the asset will flow to the entity
