特許公認會計師公會(The Association of Chartered Certified Accountants）簡稱ACCA，成立于1904年，是目前世界上領先的專業會計師團體，也是國際學員最多、學員規模發展最快的專業會計師組織。今天我們要看的就是ACCA考試中P1科目的每日一練，希望大家能從做題過程中提升自己。

Question：Which of the following statements is incorrect?

A. Risk involves situations or events which may or may not occur, but whose probability of occurrence can be calculated statistically and the frequency of their occurrence predicted from past records.

B. Uncertainty can be converted to risk by taking out insurance.

C. Insurance deals with risk.

D. Uncertain events are those whose outcome cannot be predicted with statistical confidence.

The correct answer is: Uncertainty can be converted to risk by taking out insurance.

Risk involves situations or events which may or may not occur, but whose probability of occurrence can be calculated statistically and the frequency of their occurrence predicted from past records. This is true.

The statement that insurance deals with risk is true because insurance is a method of risk management (risk transfer).

It is true to say that uncertain events are those whose outcome cannot be predicted with statistical confidence.

Taking out insurance does not change the nature of uncertainty. It may be that insurance is not available for uncertain events.

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