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

A、Products may be unprofitable in the introduction phase of the product life cycle.

B、The stage that a product is at in the product life cycle depends solely on how long the product has been in the market.

C、he new product development phase of the product life cycle can involve substantial costs for an organisation.

D、In the maturity phase of the product life cycle, sales will most likely peak or start to fall.

A、For deductive arguments, if the premise is true, the thesis is very likely to be true.

B、Both reasoning by principle and reasoning by definition are deductive reasoning.

C、Inductive arguments are weak.

D、Deductive arguments help us learn unknown things.

A、Business-to-business products include products that organisations use in the production of other products.

B、Business-to-business products include products that organisations use in their daily operations.

C、Once a product has reached the maturity phase of the product life cycle, it is not possible to move back to the growth stage.

D、Promotional activities to build awareness of a product are most likely to be necessary in the introduction phase of the product life cycle.

A、Stock option is the compensation contract between employers and employees.

B、Any employee in a company should be given stock option.

C、Only some top-level employees are given stock option.

D、The purpose of stock option is to encourage employees work harder.

A、For many products, as competition increases over time, features that could once have been classified as augmented become expected or even core features.

B、The core product comprises the fundamental product benefit that satisfies the consumer's need or want.

C、For some products, support services and guarantees may be at the augmented product level, and for other products, these same features may be at the expected level.

D、A product can be a consumer product or a business-to-business product, but not both.

A、An organisation following the target marketing concept should target all market segments.

B、Different target markets may require a different positioning strategy.

C、Market segments should be selected for targeting after an evaluation process.

D、Markets can be segmented many different ways using different segmentation variables.

A、Microbiota therapy has long been applied in the treatment of coronavirus infection.

B、Improving gut microbiota prevents viral infection of respiratory tract.

C、Viral pneumonia must be treated with antibiotics.

D、Gut microbiota plays an important role in regulating immune function.

E、Improving gut microbiota balance can prevent secondary infection.

A、An exchange of value always involves a monetary transaction.

B、Price is a measure of value for buyers.

C、Price is a measure of value for sellers.

D、Not-for-profit organisations may charge a price for their products.

A、The greater the modulus, the stiffer the material.

B、The stiffer the material, the higher the resistance of the material to deformation.

C、The higher the magnitude of elastic modulus, the higher the magnitude of the inter-atomic bonding forces in a material.

D、The higher the magnitude of elastic modulus, the lower the magnitude of the intermolecular bonding forces in a material.