Which of the following statements about closing a futures position through delivery is most accurate()
A. Delivery is also known as exchange for physicals (EFP).
B. Depending on the wording of the contract, a trader may close a contract by either delivering the goods to a designated location or by making a cash settlement of any gains or losses.
C. Although the popularity of physical delivery has decreased over time, delivery by cash settlement remains the most popular method of closing a futures position.
参考答案：B
解析：
Physical deliveries and cash settlements combined represent less than one percent of all settlements. An exchange for physicals differs from a delivery in that: The traders actually exchange the goods. The contract is not closed on the floor of the exchange. The two traders privately negotiate the terms of the transaction.