答案：C
$\begin{array}{cl}
& 0.076\ 540\ 3 \\
= & 0.077\ \text{(準確至二位有效數字)} \\
& 0.076\ 540\ 3 \\
= & 0.077 \ \text{(準確至三位小數)} \\
& 0.076\ 540\ 3 \\
= & 0.076\ 54 \ \text{(準確至四位有效數字)} \\
& 0.076\ 540\ 3 \\
= & 0.076\ 54 \ \text{(準確至五位小數)}
\end{array}$
$\begin{array}{cl}
& 0.076\ 540\ 3 \\
= & 0.077\ \text{(準確至二位有效數字)} \\
& 0.076\ 540\ 3 \\
= & 0.077 \ \text{(準確至三位小數)} \\
& 0.076\ 540\ 3 \\
= & 0.076\ 54 \ \text{(準確至四位有效數字)} \\
& 0.076\ 540\ 3 \\
= & 0.076\ 54 \ \text{(準確至五位小數)}
\end{array}$
