Which of the following statements is not correct?______.A、A bond issue is a tech

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问题 Which of the following statements is not correct?______.

选项 A、A bond issue is a technique for subdividing a very large loan into many small, transferable units.
B、Bond interest payments are contractual obligations, whereas the board of directors determines whether or not dividends will be paid.
C、As interest rates rise, the market prices of bonds rise; as interest rates fall, bond prices tend to fall.
D、Bond interest payments are deductible in determining income subject to income taxed, whereas dividends paid to stockholders are not deductible.

答案 C

解析答案为C项。发行债券是一种将大额贷款划分为许多小额的，可转让的部分的方法；债券利息的支付是一种合同义务，但是否支付红利，则是由公司董事会决定的；利率与债券的市场价成反比；债券利息的支付可作所得税扣减，但支付给股东的红利则不可作税收扣减。本题中，只有选项C的论述是错误的，故选C项。

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