問題：Which one of the following is not a suitable strategy for a company seeking to overcome exchange controls imposed by the government of an overseas country in which the company has an operating subsidiary?
　　A. The parent company makes a loan to the subsidiary and charges a high rate of interest on the loan.
　　B. The parent company receives dividends from the overseas subsidiary at the end of each year.
　　C. The parent company makes management charges reflecting costs incured in managing the subsidiary from head office.
　　D. The parent company sells goods to the subsidiary and invoices the subsidiary under a transfer pricing agreement.
　　答案：The correct answer is: The parent company receives dividends from the overseas subsidiary at the end of each year.
　　An overseas government may suspend or ban the payment of dividends to foreign shareholders, who will then face the problem of blocked funds.
　　The incorrect options all enable the parent company to reduce the reported profits of the subsidiary company and to increase its own profit.