期货公司借入次级债务的，可以将所借入的次级债务按照中国证监会规定的比例计入（）。
A.净资本
B.净资产
C.收入
D.支出
参考答案：A
解析：《期货公司风险监管指标管理试行办法》第十六条规定，期货公司借入次级债务的，可以将所借入的次级债务按照中国证监会规定的比例计入净资本。期货公司向股东或者其关联企业借入的具有次级债务性质的长期借款，可以在计算净资本时将所借入的长期借款按照中国证监会规定的比例计入净资本。
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| Farmers, as we all know, have been having a hard time of it lately, and have turned to new ways of earning income from their land. This involves not only planting new kinds of crops, but some 1 ways of making money, the most unusual of which has got to be sheep racing. Yes, you heard me 6 ! A farmer now holds sheep races on a regular basis, and during the past year over 100, 000 people have 3 to watch the race. "I was passing the farm on my way to the sea for a holiday," one punter (赛马经纪人) told me, "and I thought I'd have a look. I didn't believe it was serious, to tell you the truth." According to a regular visitor, betting on sheep is more interesting than betting on horses. "At proper horse races everyone has already studied the form of the horse 4 , and there are clear favourites. 5 nobody has heard anything about these 6 ! Most people find it difficult to tell one from another in any case." I stayed to watch the races, and I must admit that I found it quite 7 . In a usual sheep race, half a dozen sheep race down hill over a course of about half a mile. Food is waiting for them at the other end of the 8 just to give them some encouragement, I ought to add! The sheep run surprisingly fast, 9 they have probably not eaten for a while. Anyway, the crowd around me were obviously enjoying their day out at the races, 10 by their happy faces and the sense of excitement. | ||||
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