单项选择题

(2017年)依据全球投资业绩标准(GIPS),下列有关买卖开支的说法正确的是()。

A.在计算收益时,如果无法从综合费用中分离实际的买卖开支,可以使用估计的买卖开支或不扣除买卖开支,但需要向投资者披露说明
B.在计算收益时,如果无法从综合费用中分离实际的买卖开支,可以不扣除买卖开支
C.在计算收益时,如果无法从综合费用中分离实际的买卖开支,必须使用估计的买卖开支
D.在计算收益时,如果无法从综合费用中分离实际的买卖开支,必须从收益中减去全部综合费用或综合费用中包含直接买卖开支的部分
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单项选择题
Popular British author, Charles Dickens′ (1812—1870)family could hardly make ends meet. They could only afford to send one of their six children to school. Dickens was not that child. His parents chose to send a daughter, who had a talent for music, to an academy. Then at the age of 12, Dickens′ life took another turn for the worse. His father, a clerk, was placed in prison for unpaid debts. And, being the oldest male left at home, Dickens took up work at a factory. His horrible experience there became the fuel for his future writing. His father was freed three months later and inherited a small amount of money. Dickens was then sent to school. From 1836 to 1537, he wrote a monthly series of stories. Thus The Pickwick Papers, came into being, which brought fame to him. Throughout his career, Dickens covers various situations in his novels. He wrote about the miserable lives of the poor in Oliver Twist, the French Revolution in Tale of Two Cities, and social reform in Hard Times. He also wrote David Copperfield, a book thought to be modeled on his own life. ! do not write bitterly or angrily, for I know all these things have worked together to make me what I am, he once said. His difficult childhood did indeed shape the person he became, as well as his writing career. There are shades of young Dickens in many of his most beloved characters, including David Copperfield and Oliver Twist. Like the author, all these characters come from poor beginnings and are able to rise above their setbacks and achieve success. Minds, like bodies, will often fall into an ill-conditioned state from too much comfort, he once wrote. On June. 9th, 1870, aged 58, Dickens died, leaving one unfinished work. The words on his tombstone read : He was a sympathizer to the poor, the suffering and the oppressed, and by his death, one of England′ s greatest writers is lost to the world. How did Dickens see his childhood?
A.Hefeltgratefulforit
B.Hefeltitapitythatthingsweren'tinhisfavor
C.Helovedwritingaboutit
D.Hechosetoforgetthebitternessaboutit