登录之后可查看解析

D is corrent. The requirement is to identify the characteristic of a perfect hedge. If a hedge is effective, the gain or loss on the hedging instrument would offset any gain or loss for the hedged item.  A perfect hedge would result in no possibility of a future gain or future loss.
A is incorrect.   The requirement is to identify the characteristic of a perfect hedge. If a hedge is effective, the gain or loss on the hedging instrument would offset any gain or loss for the hedged item.  A perfect hedge would result in no possibility of a future gain or future loss.  
A is incorrect.   The requirement is to identify the characteristic of a perfect hedge. If a hedge is effective, the gain or loss on the hedging instrument would offset any gain or loss for the hedged item.  A perfect hedge would result in no possibility of a future gain or future loss.  
A is incorrect.   The requirement is to identify the characteristic of a perfect hedge. If a hedge is effective, the gain or loss on the hedging instrument would offset any gain or loss for the hedged item.  A perfect hedge would result in no possibility of a future gain or future loss.