1.【答案】B。
解析：200,000*5%*80+200000*5%*40=1,200,000
知识点：Provisions
2.【答案】D。
解析：The expected value approach to calculating a provision takes each possible outcome (ie the amount of money that will need to be paid under each circumstance) and weights it according to the probability of that outcome happening. The total amount of each weighted value is the provision.
知识点：Provisions
