题目内容

某期货公司在客户出现保证金不足且呈持续状态的情况下,允许其继续进行期货交易,此后期货公司陆续对上述客户强行平仓发生客户穿仓损失,该期货公司在客户出现巨额穿仓损失并未追加保证金情况下,未能及时采取相关措施和未进行相应的会计核算,同时在报送监管部门的财务报表中也未对客户巨额穿仓情况及由此形成的债权债务进行报告。请回答以下问题: 期货公司在编制风险监管报表时,下列表述错误的是()。

A. 客户保证金未足额追加的,期货公司应调减净资本
B. 未足额追加的客户保证金应按中国证监会规定的保证金标准计算
C. 未足额追加的客户保证金应按期货交易所规定的保证金标准计算
D. 未足额追加的客户保证金不包括已记入“应收风险损失款”科目的客户穿仓形成对期货公司的债务

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