如果一项租赁被认定为融资租赁，则承租人在租赁开始日，对于融资租入固定资产入账价值与长期应付款入账价值之间的差额应确认为( )。

A．财务费用

B．未确认融资费用

C．管理费用

D．递延收益

Default risk in a forward contract:()

A. only applies to the long, and is the probability that the short can not acquire the asset for delivery. 

B. is the risk to either party that the other party will not fulfill their contractual obligation. 

C. is lessened by the mark-to-market feature found in a typical forward contract.