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 about contingent assets and contingent liabilities are correct?
选项：
A. A contingent asset should be disclosed by note if an inflow of economic benefits is probable.
B. A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it will be required, with no provision being made.
C. No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle it will be required.
D. No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or receipt is remote.
2.[单选题] A former director of MAS Co has commenced an action against the company claiming substantial damages for wrongful dismissal. The company's solicitors have advised that the former director is unlikely to succeed with his claim, although the chance of MAS Co paying any monies to the ex-director is not remote. The solicitors' estimates of MAS Co's potential liabilities are：
According to IAS 37 Provisions, Contingent Liabilities and Contingent Assets, how should this claim be treated in Bliss Co's financial statements?
选项：
A. Provision of $530,000
B. Disclose a contingent liability of $530,000
C. Disclose a provision of $30,000 and a contingent liability of $500,000
D. Provision for $500,000 and a contingent liability of $30,000
