问题
单项选择题
“应收账款”科目月末借方余额等于( )。
A．期初余额+本期借方发生额-本期期末余额
B．期末余额-本期贷方发生额+本期借方发生额
C．期初余额+本期借方发生额-本期贷方发生额
D．本期借方发生额+本期贷方发生额-本期期初余额
答案
参考答案：C
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“应收账款”科目月末借方余额等于( )。
A．期初余额+本期借方发生额-本期期末余额
B．期末余额-本期贷方发生额+本期借方发生额
C．期初余额+本期借方发生额-本期贷方发生额
D．本期借方发生额+本期贷方发生额-本期期初余额
参考答案：C
Evelyn Mastakis, CFA, manages a portfolio with $2000000 for a high-networth client. The client needs to withdraw $100000 for a charity in one year without invading principal. Mastakis gathers the following information about three possible allocations of assets.
| Allocation 1 | Allocation 2 | Allocation 3 | |
| Expected annual return | 13% | 8% | 26% |
| Standard deviation of retums | 9% | 4.5% | 14% |
A. Allocation 1.
B. Allocation 2.
C. Allocation 3.