SeanWest

1.A的计算结果肯定是正确的，这里不再多做阐述。
2.再来讲一下为什么C是错的，看原版书P42页最后一段第五行"These agreement specify that the short sellers will pay the long sellers all dividends or interest that they otherwise would have received had they not lent their securities."可见，当short的股票产生股息或利息时，short seller方是要额外支付给long seller方这部分钱的，产生了额外支出，所以选项中的does not need to contribute any additional funds是错误的。