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]ZSH Co is a business that sells second hand cars. If a car develops a fault within 30 days of the sale, ZSH Co will repair it free of charge.
At 30 April 20X4 ZSH Co had made a provision for repairs of $2,700. At 30 April 20X5 ZSH Co calculated that the provision should be $2,000.
What entry should be made for the provision in ZSH Co's statement of profit or loss for the year to 30 April 20X5?
选项：
A. A charge of $700
B. A reduce of $700
C. A charge of $2,000
D. A reduce of $2,000
2.[单选题]Which of the following best describes a provision according to IAS 37 Provisions, Contingent Liabilities and Contingent Assets?
选项：
A. provision is a possible asset that arises from past events.
B. A provision is a possible obligation of uncertain timing or amount.
C. A provision is a credit balance set up to offset a contingent asset so that the effect on the
statement of financial position is nil.
D. A provision is a liability of uncertain timing or amount.
