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USCPA每日一練【2015-02-13】

高頓網(wǎng)校2015-02-13 16:49Dana
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　　高頓網(wǎng)校小編在此特為大家整理了USCPA考試2月13日一練如下，你答對(duì)了嗎？

　　Which of the following is generally associated with the terms of convertible debt securities?

　　a. A noncallable feature.

　　b. A feature to subordinate the security to nonconvertible debt.

　　c. An initial conversion price that is less than the market value of the common stock at time of issuance.

　　d. An interest rate that is lower than nonconvertible debt.

　　Explanation

　　Choice "d" is correct. The interest rate on convertible debt is generally lower than nonconvertible debt because of the value of the conversion feature.

　　Choice "c" is incorrect. The conversion price is generally greater than the market value of the common stock at the time of issuance.

　　Choice "a" is incorrect. This is not a typical feature of convertible debt securities.

　　Choice "b" is incorrect. Convertible debt is not typically subordinate to nonconvertible debt.

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