审核准则可以包括( )。

A．方针

B．程序

C．记录

D．标准

E．法规

Which of the following statements about theories of the yield curve is most likely correct（）

A. A liquidity preference cannot be consistent with a flat term structure of interest rates.  B. The liquidity preference theory suggests that a downward-sloping term structure of interest rates is due to investors expecting short-term rates to decline, and although there is a maturity premium to consider, it is not large enough to offset the expectation of declining short-term rates. 

C. The pure expectations theory suggests that an upward-sloping term structure of interest rates is a consequence of investors expecting short-term rates to remain unchanged for a period of time, followed by investors expecting short-term rates to rise for a period of time.