2. 职称英语
  3. Which of the following is not correct?______.A、Each bond is, in effect, a long-t

Which of the following is not correct?______.A、Each bond is, in effect, a long-t

游客2025-06-20  27
问题 Which of the following is not correct?______.
选项 A、Each bond is, in effect, a long-term note payable that pays interest
B、Debentures are secured bonds that give the bondholder the right to take specified assets of the issuer if the company defaults
C、If bonds are issued at a discount, the discount is allocated to interest expense through amortization each period over the term of the bonds
D、Selling bonds is a less costly means of financing assets than issuing stock
答案 B
解析 答案为B项。debenture“信用债券，无担保债券”，是指没有财产作抵押，全凭企业的一般信誉的债券。这种债券风险较大，因此利息较高。债券实质上是一种付息的长期应付票据(note payable)；债券发行的折价需分期通过摊销转入利息费；由于债券利息是税收可减(tax—deductible)费用，因此，对公司而言，发债融资的成本要低于发行股票。本题中只有B项对信用债券的论述不正确，故选B项。
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