下列金融工具中不属于衍生金融工具的是( )。
A.公司债务
B.期货与期权
C.互换
D.上限和下限
参考答案:A
The "fraud triangle" consist of:()
A. incentive or pressure, opportunity, and attitudes or rationalization.
B. ineffective management, unstable organizational structure, and deficient internal controls.
C. inappropriate ethical standards, violations of laws or regulations, and failing to correct known reportable conditions.
法人房产按揭中的“房产”不包括()。
A.自营商业用房
B.自用办公用房
C.自用厂房
D.以转卖为目的而购置的房产