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【多选题】
Rules of private international law may be used only when: 1) 2)A.
The Convention itself does not directly settle a matter.
B.
The buyer and seller must have their places of business in different states.
C.
The rules of private international law must lead to the application of the law of a Contracting State
D.
The matter cannot be resolved by the application of a general principle derived from the Convention itself.
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B.
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D.
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【多选题】管理型投资公司ETF的特点是( )．（1分）
A.
受托人投资决策自由处置权相对较大
B.
可以进行衍生工具投资
C.
管理型投资公司的投资顾问有权决定股利再投资政策
D.
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B.
reliability and passenger comfort
C.
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D.
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A.
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B.
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【单选题】1 5 ．审计人员对某企业长期股权投资进行审计时，发现年度中该企业对股票投资的处理方式由成本法变为权益法，以下理由中正当的是：
A.
．该企业在被投资企业的持股比例发生了变化
B.
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C.
．采用成本法不利于及时了解被投资企业的经营情况
D.
．企业预计被投资企业年内将发生亏扭，出于稳健性原则而对会计政策进行了调整
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