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.[单选题]Which of the following statements about the requirements of IAS 37 Provisions, Contingent Liabilities and Contingent Assets are False?
选项：
A. A contingent asset should be disclosed by note if an inflow of economic benefits is probable.
A. No disclosure of a contingent liability is required if the possibility of a transfer of economic benefits arising is remote.
B. Contingent assets must not be recognised in financial statements unless an inflow of economic benefits is virtually certain to arise.
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.
2.[单选题]ALPH Co allows customers to return faulty goods within 20 days of purchase. At 30 November 20X5 a provision of $6,520 was made for sales returns. At 30 November 20X6, the provision was re-calculated and should now be $7,610.
What should be reported in Wanda Co's statement of profit or loss for the year to 31 October 20X6 in respect of the provision?
选项：
A. A charge of $7,610
B. A reduce of $7,610
C. A charge of $1,090
D. A reduce of $1,090
