Which of the following banks are British banks？

A、The Rolling Stones

B、The Beatles

C、The Pink Floyd

D、The Queens

A、Robin Hood （罗宾汉）

B、King Arthur （亚瑟王）

C、The Knights of the round table （圆桌骑士）

D、William Wallace （华莱士）

E、Florence Nightingale （南丁格尔）

F、Winston Churchill （丘吉尔）

G、Margaret Thatcher （撒切儿夫人）

H、Bill Gates （比尔盖茨）

Which of the following statements are correct in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets？ (i) Provisions should be made for both constructive and legal obligations. (ii)Discounting may be used when estimating the amount of a provision. (iii)A restructuring provision must include the estimated costs of retraining or relocating continuing staff. (iv)A restructuring provision may only be made when a company has a detailed plan for the restructuring and has communicated to interested parties a firm intention to carry it out.

A、All four statements are correct

B、(i), (ii) and (iv) only

C、(i), (iii) and (iv) only

D、(ii) and (iii) only

Which of the following statements is/are correct? (1) A statement of cash flows prepared using the direct method produces a different figure to net cash from operating activities from that produced if the indirect method is used (2) Rights issues of shares do not feature in a statement of cash flows (3) A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows (4) A profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in the statement of cash flows

A、1 and 3 only

B、3 and 4 only

C、2 and 4 only

D、3 only

A./?/

B./a/

C./?/

D./i/

A. Enhanced stability

B. Vendor supported

C. Higher number of available component choices

D. Lower cost

E. Enhanced security

A、false start

B、jump the gun

C、run-up

D、bullet start

A、Having obsessive fears of germs and hair.

B、Having obsessive fears of round objects.

C、Walking around a block three times before entering a building or receiving objects in multiples of three

D、Washing hands to the point of rubbing the skin raw.