指出下面有关乳化法制软膏剂的错误说法

A．油溶性和水溶性的组分应分别加热至80C变成溶液

B．水油均不溶解的组分最后加入

C．加热时水相温度应略高于油相温度

D．大量生产时油相温度不易控制均匀冷却，应将温度降至30℃时再通过胶体磨或软膏研机使其均匀细腻

E．混合时应将油相倒入水相中

When a party to a forward contract terminates the contract prior to the original expiration date by entering into a perfectly offsetting forward contract with a second counterparty:()

A. the party terminating the forward contract has no default risk, but both counterparties face default risk. 

B. there is no future liability, but default risk remains for all parties until the original contract settlement date. 

C. the party terminating the contract is exposed to default risk, but has no further asset price risk.