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是吧，我是基金運作，一般不會有三個主體投資者，管理人和托管人，其中托管，我一般由誰擔任

參考答案：在基金運作中，托管人一般由商業(yè)銀行擔任。

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4. Which statement is correct about provisions, contingent assets and contingent liabilities? ? A Provisions are recorded in the financial statements whereas contingent assets are not recorded. B Provisions are recorded in the financial statements whereas contingent liabilities are not recorded. C Probable contingent liabilities are recorded at management's best estimates. D Probable contingent assets are recorded at management's best estimates.

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