单选题Which of the following must be eliminated to prevent accidents?（）A Unsafe actionsB OrderlinessC Frequent inspectionsD Good work habit

Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.

Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iii) only

Which of the following reasons represents why the designed compression ratio of a gasoline engine is lower than that of a diesel engine?

A.compression must be low for effective spark ignition

B.compression must be low for required horsepower and torque generation

C.compression must be low to prevent pre-ignition

D.compression must be low to have effective pre-ignition

In order to prevent a person ______ general average contribution on the ground that he was at fault，the fault must be something which constitutes an actionable wrong．

A.to recover

B.to be recovered

C.being recovered

D.recovering