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问题 单项选择题

期货定价方法一般分为风险溢价定价法和持有成本定价法，通常采用持有成本定价法的期货品种是（）。

A.芝加哥商业交易所电力指数期货

B.洲际交易所欧盟排放权期货

C.欧洲期权与期货交易所股指期货

D.大连商品交易所大豆期货

答案

参考答案：D

解析：持有成本理论认为，现货价格和期货价格的差(持有成本)由三部分组成：融资利息、仓储费用和持有收益。该理论以商品持有(仓储)为中心，分析期货市场的机制，论证期货交易对供求关系产生的积极影响，并逐渐运用到对金融期货的定价上来。持有成本理论是基本的商品期货定价理论。

判断题

制定会计电算化发展规划不需要遵守系统性原则。 ( )
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问答题

(46) Surprisingly enough, modern historians have rarely interested themselves in the history of the American South in the period before the South began to become self-consciously and distinctively "Southern"—the decades after 1815. Consequently, the cultural history of Britain’ s North American empire in the seventeenth and eighteenth centuries has been written almost as if the Southern colonies had never existed. The American culture that emerged during the Colonial and Revolutionary eras has been depicted as having been simply an extension of New England Puritan culture. However, Professor Davis has recently argued that the South stood apart from the rest of American society during this early period, following its own unique pattern of cultural development. (47) The case for Southern distinctiveness rests upon two related premises: first, that the cultural similarities among the five Southern colonies were far more impressive than the differences, and second, that what made those colonies alike also made them different from the other colonies. The first, for which Davis offers an enormous amount of evidence, can be accepted without major reservations; the second is far more problematic.
What makes the second premise problematic is the use of the Puritan colonies as a basis for comparison. Quite properly, Davis decries the excessive influence ascribed by historians to the Puritans in the formation of American culture. Yet Davis inadvertently adds weight to such ascriptions by using the Puritans as the standard against which to assess the achievements and contributions of Southern colonials. (48) Throughout, Davis focuses on the important, and undeniable, differences between the Southern and Northern colonies in motives for and patterns of early settlement, in attitudes toward nature and Native Americans, and in the degree of receptivity to metropolitan cultural influences.
(49) However, recent scholarship has ply suggested that those aspects of early New England culture that seem to have been most distinctly Puritan, such as the p religious orientation and the communal impulse, were not even typical of New England as a whole, but were largely confined to the two colonies of America. Thus, what in contrast to the Puritan (Northern) colonies appears to Davis to be peculiarly Southern—acquisitiveness, a p interest in politics and the law, and a tendency to cultivate metropolitan cultural models—was not only more typically English than the cultural patterns exhibited by Puritan Massachusetts and Connecticut, but also almost certainly characteristic of most other early modern British colonies from Barbados north to Rhode Island and New Hampshire. (50) Within the larger framework of American colonial life, then, not the Southern but the Northern colonies appear to have been distinctive, and even they seem to have been rapidly assimilating to the dominant cultural patterns by the last Colonial period.
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