Under International Financial Reporting Standards (IFRS) , the preparation of a complete set financial statements is best described as a(n):()

A. objective of financial reporting.

B. general requirement of financial statements.

C. qualitative characteristic of the IFRS Framework.

可燃气体与空气混合后，遇火源会发生爆炸的最高或最低的浓度范围，称为爆炸极限，其中能引起爆炸的最高浓度称为爆炸上限，能引起爆炸的最低浓度称为爆炸下限，上限和下限之间的间隔称为爆炸范围，例如甲烷的爆炸范围是（）。

A.4％～75％

B.3％～12％

C.5％～15％

D.2％～9％