对某一会计事项有多种不同方法可供选择时，应尽可能选择可以避免虚增企业利润的会计处理方法，这样做所遵循的会计信息的质量要求是( )。

A．重要性

B．谨慎性

C．可靠性

D．可比性

An investor is concerned about interest rate risk. Which of the following bonds has the least interest rate risk The bond with:

A. 5% yield and 10-year maturity.
B. 5% yield and 15-year maturity.
C. 6% yield and 10-year maturity.