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单项选择题

进入受限空间作业时，缺氧或有毒的受限空间经清洗置换仍达不到要求的，应采取一下措施（）

A、佩戴隔绝式呼吸器，必要时应栓带救生绳
B、应栓带救生绳
C、佩戴防护口罩
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单项选择题
On 1 October 20X8, Picture Co acquired 60% shares in Frame Co. At 1 April 20X8, the credit balances on the revaluation surpluses relating to Picture Co and Frame Co's equity financial asset investments stood at 4,400 respectively.
The following extract was taken from the financial statements for the year ended 31 March 20X9:
                                                                                                                          Picture Co     Frame Co
                                                                                                                                     
Other comprehensive income: loss on fair value of equity financial asset
                                   investments                                                                      (1,400)           (800)
Assume the losses accrued evenly throughout the year.
What is the amount of the revaluation surplus in the consolidated statement of financial position of Picture Co as at 31 March 20X9?
A．$9,160
B．$4,760
C．$5,240
D．$4,520
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