An investment policy statement is important to the portfolio management process because it:（）

A. specifies allocations across assets and countries.

B. provides a clear understanding of the level of risk a client is willing to accept.

C. creates a record of the benchmark against which performance will be judged.

氢氧化钠是一种（）化学脱脂液中的主要成分

A、碱性盐类

B、强碱

C、强酸