合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。(  )

合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。(  )
A、An equity joint venture’s foreign exchange transactions shall be handled in accordance with the regulations of the People’s Republic of China on foreign exchange control.
B、An equity joint venture shall handle its foreign exchange transactions in accordance with the regulations of the People’s Republic of China on foreign exchange control.
C、The regulations of the People’s Republic of China on foreign exchange control shall be applied to the handling of an equity joint venture’s foreign exchange transactions.
D、The regulations of the People’s Republic of China on foreign exchange control shall be applied to equity joint ventures in their handling of foreign exchange transactions.
【正确答案】：B
【题目解析】：本题考查的是翻译时主语的选择。法律文书讲究准确、严谨，如果用被动语态来处理这个句子，句子的主语都很长，不利于严谨的表达，因此正确答案是B。