9. In the following statement about the obligations related to the elements of responsibility, (c) is wrong. A. Current obligations refer to the obligations that the enterprise has undertaken under the current conditions. B legal obligations refer to the obligations stipulated in the binding contract or laws and regulations of the enterprise. C. constructive obligation refers to the obligations stipulated in the binding contract or laws and regulations of the enterprise. D constructive obligation refers to the obligations that an enterprise will undertake according to its business habits, commitments to customers or publicly announced policies. 10. Among the following statements about asset elements, (d) is wrong. A. It is expected that future transactions or events will not form assets. B items that meet the conditions of asset definition and asset recognition are allowed to be taxed. C items that meet the definition of assets but do not meet the conditions for asset recognition are not allowed to be taxed. D according to the tax law, depreciation and amortization expenses are also calculated for assets unrelated to business activities, which can be deducted before tax.