1.【答案】A。
解析：Contingent liability is 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
知识点：Contingent liabilities and contingent assets
2.【答案】B。
解析：$4,000 is the best estimate of the amount the Pd’s Co will probably have to pay out.
知识点：Provisions
