企业内部各部门周转使用的备用金，应在“其他应收款”科目核算，或单独设置“备用金”科目核算。（）

An analyst receives a report from his research department that summarizes and interprets a recent speech from the chairman of the U. S. Federal Reserve. The summary says that the chairman thinks inflation is under control. Based upon this summary, the analyst says in his next newsletter that inflation is under control. This is a violation of:（）

A. none of the Standards listed here.

B. Standard Ⅴ (B), Communication with Clients and Prospective Clients, only.

C. Standard Ⅴ (A), Diligence and Reasonable Basis, and Standard Ⅴ (B), Communication with Clients and Prospective Clients.