Correct answer: D
Analysis: According to the provisions of Article 25 of the "Regulations on Futures Trading Administration", a futures company that accepts a customer's entrustment to conduct futures transactions for them shall present the risks to the customer in advance. After the instruction manual is signed and confirmed by the customer, a written contract will be signed with the customer. Futures companies are not allowed to make profit guarantees to clients; they are not allowed to agree with clients to share benefits or bear risks in the brokerage business.