Hi Michael,
You are correct in saying that these questions are almost identical. It is an example of risk acceptance in both cases.
Q134: Accept
Q77: Active risk acceptance
If you can’t avoid the risk, transfer it and there’s nothing you can do to reduce its impact, then accepting it is your only choice. Here the risk has been identified, but the only action you've taken as a PM is to assign a contingency for it, unlike creating a mitigation plan (which is different from a contingency plan) This means that there is nothing that can be done to reduce it's impact or avoid it altogether, and thus you've accepted it. It is active because you've set aside a contingency reserve; or else it would have been passive risk acceptance.
Hope this helps.