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【多选题】
下列关于期货交易双向交易和对冲机制的说法，正确的有（ ）。A.
既可以买人，也可以卖出建仓
B.
合约到期不必进行实物交割
C.
它使投资者获得了双倍的获利机会，既可以低买高卖，也可以高卖低买
D.
通过吸引投资者的加入，提高了期货市场的流动性
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举一反三
【多选题】Which the following is not correct statement in relation to IFRS 15 Revenue from Contracts with Customers?
A.
The ‘expected value’ method may better predict variable consideration if the contract has only two possible outcomes.
B.
The ‘expected value’ method requires an entity to identify the probability of each possible outcome of a contract occurring.
C.
The ‘expected value’ method can be adopted as an entity’s accounting policy to estimate variable consideration for every contract.
D.
The transaction price determined at the start of a contract is not updated for any changes in an entity’s assessment of the amount of consideration to which it expects to be entitled.
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