问题
单项选择题
Which of the following statements about closing a futures position is least accurate()
A. Few futures positions are settled by delivery of cash or assets.
B. Except for exchange for physicals (EFP) transactions, futures contracts must be closed on the exchange floor.
C. Closing a position through delivery refers exclusively to the physical delivery of goods.
答案
参考答案：C
解析：
Delivery can also occur through cash settlement of gains and losses. The other statements are true. Approximately one percent of futures transactions are closed through actual delivery or cash settlement.