1.【答案】A,D。
解析：A possible transfer of economic benefits should be disclosed. Where transfer is probable a provision should be made.
知识点：Contingent liabilities and contingent assets
2.【答案】C。
解析：A provision is required for the warranties sold, it should be calculated using the expected value approach. (2) is a contingent liability because it is possible that the company will have to pay out, if it was probable, then a provision would be required. If it was remote, no disclosure would be needed.
知识点：Contingent liabilities and contingent assets
