The most accurate statement among the options provided is:
Beakers have liquid volume (ml) markings on the side of them; test tubes are unmarked.
Here's a brief explanation regarding the other statements:
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Test tubes are better for transmitting liquids than beakers: This is not accurate as beakers are designed for pouring and transferring liquids more effectively than test tubes.
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Beakers and test tubes both have round bottoms: This is often untrue; while beakers usually have flat bottoms, test tubes typically have cylindrical shapes with round bottoms.
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Beakers can be held over flame; test tubes cannot: This statement is misleading. While beakers can be used over a flame, test tubes can also be used over flames in certain contexts (e.g., in a Bunsen burner setup), but caution must be taken depending on the material of the test tube.
Therefore, the clearest and most accurate statement is the one about the volume markings.