An analyst does research about asset-backed securities. Which of the following is least accurate Special purpose vehicles:（）

A. create a subsidiary of the sponsoring corporation to hold assets.

B. reduce exposure to the bankruptcy risk of the sponsoring corporation.

C. are non-operating entities created to carry out a special purpose such as leasing assets or securitizing receivables.

古语云：身体发肤，受之父母，不可损伤。但从清初的“剃发令”到太平天国的“蓄发令”再到辛亥革命的“剪发易服”和随之出现的“保辫会”，国人的头发承载了“生命不能承受之重”。下面对“辫发之争”的说法正确的是（）

A.是欧风美雨作用的产物

B.体现了历史的不断进步

C.是激烈政治斗争的反映

D.昭示了国人的文明程度