在启用会计账簿时，应当在账簿封面上写明()。

A．单位负责人名字

B．单位、账簿名称

C．会计主管名字

D．记账人员名字

Michael Malone, CFA, is an investment analyst for a large brokerage firm in New York who covers the airlines industry. Alter hours in his personal time, Malone maintains an online blog on which he expresses his personal opinions about various investment opportunities, including, but not limited to, the airlines industry. On his blog, he posts a very negative investment opinion about WestAir stock. Malone knows that WestAir’s stock will be downgraded to a "sell" by his firm next week. Malone has:（）

A. violated Standard Ⅵ (B) Priority of Transactions by releasing material information to the public before releasing to the firm’s clients.

B. violated Standard Ⅱ (A) Material Nonpublic Information by releasing material that could negatively impact the price of the security.

C. violated Standard Ⅳ (A) Loyalty by divulging confidential information that is the intellectual property of his employer.