问题如下：
Which of the following is a strategy of risk shifting?
选项：
A. Buying an earthquake insurance policy for a retail store.
B. A owner of a factory takes a short position to deliver goods in a future contract.
C. Diversifying one's investments across different industries.
解释：
B is correct.
Risk shifting refers to actions that change the distribution of risk outcome. Derivatives is an example of risk shifting.
An example of risk transferring is insurance.
Diversification is an example of risk acceptance.
A为什么不对，谢谢老师
