听力原文：A currency swap is a second technique for hedging long-term transaction exposure to exchange rate fluctuations. (10) A.A currency swap is a better way to convert the long-term transaction into a spot transaction. B.A currency swap makes long-term transaction exposure to exchange rate fluctuations. C.A currency swap is a better way to reduce the risks of the long-term transactions owing to the exchange rate fluctuations. D.A currency swap can in no way reduce the risk of exchange rate fluctuations.