根据句意及首字母完成句子。

1. They are          how to spend the holiday.

2. On Children's Day, the girls wear their          dresses.

3. She doesn't have enough money so she often buys          things.

4. She was very          at his words.

5. If you don't study hard, you will          in the exam.

以下应在“递延套保损益”科目核算的业务有( )。

A．实物交割时的损益

B．强制平仓时的损益

C．现货交易尚未完成时套期保值合约的平仓损益

D．期末持仓合约的浮动盈利