Which of the following statements is incorrect?______.A、Debt instruments have a

游客2025-06-20 19

问题 Which of the following statements is incorrect?______.

选项 A、Debt instruments have a face value of the principal amount to be repaid at maturity.
B、Holders of equity usually take precedence over holders of debt instruments in a liquidation.
C、The interest payable on debt instruments is always specified at the outset of the loan.
D、Bonds are negotiable debt instruments.

答案 B

解析答案为B项。take precedence over“优先于……，地位在……之上”，在清算时，公司的债券持有人比股权持有人享有优先索偿权。本题中B项的说法是不正确的，故选B项。

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