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美國(guó)CPA模擬試題：長(zhǎng)期負(fù)債和應(yīng)付債券（五）
為了幫助參加2015年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)CPA考試模擬試題，希望幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
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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