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 items does the statement below describe?
According to IAS 37 Provisions, Contingent Liabilities and Contingent Assets
“A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity's control”
选项：A. A contingent liability
B. A current liability
C. A provision
D. A contingent asset
2.[单选题]Pd's paint shop has suffered some bad publicity as a result of a customer claiming to be suffering from skin rashes as a result of using a new brand of paint sold by Pd's shop. The customer launched a court action against Pd in November 20X3, claiming damages of $7,000. Pd's lawyer has advised him that the most probable outcome is that he will have to pay the customer $4,000.
What amount should Pd include as a provision in his financial statements for the year ended 31 December 20X3?
选项：A.$7,000
B. $4,000
C. $3,000
D. $11,000
