题目:
Which of the following is TRUE about the call feature of a bond It:()
A. stipulates whether and under what circumstances the bondholders can request an earlier repayment of the principal amount prior to maturity.
B. describes the credit risk of the bond.
C. stipulates whether and under what circumstances the issuer can redeem the bond prior to maturity.
答案:
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参考答案:B解析:A选项,企业根据应收账款的情况计提坏账准备,体现谨慎性原则;C选项,采用加速折旧的方法计提节能设备的折旧额,体现谨慎性原则;D选项,对期末在产品数量不多的商品,成本核算时直接将在产品...