1. Which statement best explains the "single transaction method" for treasury shares?

A、 This method treats the reacquisition as the end of the initial share issuance transaction.;

B、This method treats the subsequent sale as the start of another transaction.;

C、 This method treats the reacquisition and subsequent sale separately for accounting.;

D、This method treats the reacquisition and subsequent sale as two parts of the same transaction.