单选题 Which of the following statements regarding early termination of a forward contract is most accurate?

A、 A party who enters into an offsetting contract to terminate has no risk.
B、 A party who terminates a forward contract early must make a cash payment.
C、 Early termination through an offsetting transaction with the original counterparty eliminates default risk.

【正确答案】 C

【答案解析】[解析] 如果通过与新的合约方签署对冲远期合约来提前终止远期合约，则厂商将承担一定程度的违约风险。但是，如果通过与原对手方签署对冲交易来提前终止远期合约，则可以消除上述违约风险。