1998年美国财务会计准则委员会(FASB)所发布的《衍生工具与避险业务会计准则》，将金融衍生工具划分为独立衍生工具和( )两大类。

A．内置型衍生工具

B．交易所交易的衍生工具

C．嵌入式衍生工具

D．OTC交易的衍生工具

一 Next Friday is my daughter's birthday.you know.

— Really? Then why don't you buy her _____ MP4 as _____ birthday present? [ ]

A. a; the

B. the; an

C. a; an

D. an; a