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]Adrue Co sells goods with a one year warranty under which customers are covered for any defect that becomes apparent within a year of purchase. In calendar year 20X4, Adrue Co sold 200,000 units.
The company expects warranty claims for 10% of units sold. Half of these claims will be for a major defect, with an average claim value of $80. The other half of these claims will be for a minor defect, with an average claim value of $40.
What amount should Mobiles Co include as a provision in the statement of financial position for the year ended 31 December 20X4?
选项：A. $1600,000
B. $ 1200,000
C.$800,000
D.$150,000
2.[单选题]When a provision is needed that involves a number of outcomes, the provision is calculated using the expected value of expenditure. The expected value of expenditure is the total expenditure of：
选项：A. Each possible outcome
B. Each possible outcome divided by the number of outcomes
C. Each possible outcome multiplied by the number of outcomes
D. Each possible outcome weighted according to the probability of each outcome happening
