单选题:企业在制定套期保值方案时,最首要的任务是(  )。

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题目内容:
企业在制定套期保值方案时,最首要的任务是(  )。 A.制定保值策略
B.了解自身的风险敞口
C.先签订现货合同
D.到期货公司开户

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