问题补充：
单项选择题:
An analyst does research about asset-backed securities. Which of the following statements is most accurate A corporation that raises funds through use of an asset-backed security:
A. creates a special purpose vehicle that is a subsidiary of the corporation.
B. no longer owns the assets that serve as collateral for the asset-backed security.
C. uses credit enhancement in the reduction in funding cost compared with the cost of enhancement.
答案：
答案：C
解析: 特殊目的机构(SPV)不是公司的附属机构，而是作为担保的独立机构，与公司无关，公司破产并不会影响该机构，所以创设一个SPV能够提高短期融资的信用评级；资产支持证券(ABS)的抵押品仍然属于公司，如果不是创立一个SPV的话；公司会使用信用提升来降低融资成本，与此同时要权衡信用提升的成本。
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