5、Which of the following statements is most correct？_________ 以下哪种说法最正确？_________

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、Kangaroo is now in danger of dying out.

B、Bald Eagle has been selected as national bird in America for a long time.

C、Most of Americans will call "Bison" as "Buffalo".

D、Quokka is now in danger of dying out.

A、The results section tests the author’s hypotheses.

B、The results section rounds figures and makes generalized comparisons.

C、The results section highlights key findings from the data.

D、The results section reports the data from the experiments.

A、The site of historical interest has astonished every tourist.

B、G?bekli Tepe resembles Stonehenge but the carving is not as intricate as that of Stonehenge.

C、The significance of G?bekli Tep’s excavation is yet to be defined.

D、G?bekli Tepe provides scientists with evidence that human beings can make history.

A、Information hiding can be used to obviate common coupling.

B、A class is an abstract data type.

C、An abstract data type is just a class.

D、Abstract data type supports both data abstraction and procedural abstraction.

A、A. Culture shock only happens when a man travels to a different country.

B、B. Culture shock often disappears by itself after a long period of time.

C、C. Culture shock has a greater impact on adults than on kids.

D、D. Culture shock may cause negative emotional problems.

A、James Watt has improved the steam engine.

B、Alexander Bell has invented telephone.

C、Penicillin was discovered by a Scottish Scientist Dr. Fleming.

D、Scotland was the home to the sports of Golf and Curling.

A、If any malfunction occurs, the pilot should first maintain the control of the airplane and then try to solve the problem.

B、If any malfunction occurs, the pilot should first ask ground assistance.

C、If any malfunction occurs, the pilot should immediately change his attention to removing the problem.

B.The three types of unemployment include frictional unemployment, structural unemployment and cyclical unemployment.

C.The three types of unemployment include frictional unemployment, temporal unemployment and cyclical unemployment.

A、All items that are included in M1 are included also in M2.

B、All items that are included in M2 are included also in M1.

C、Credit cards are included in both M1 and M2.

D、Savings deposits are included in both M1 and M2.