An analyst does research about revenue recognition. Which of the following criteria is not required for the recognition of revenue from the sale of goods under U. S. Generally Accepted Accounting Principles (U. S. GAAP) （）

A. There is evidence of an arrangement between buyer and seller.

B. The seller is reasonable sure of collecting money.

C. The amount of revenue can be measured reliably.

中小金融机构案件防控治理长效机制，是以加强（）建设为基础。

A.企业文化

B.信贷文化

C.风险管理

D.合规文化