由于可转换债券的转换价格固定，股票市价的升降对发行可转换债券的公司没有影响。 ( )
参考答案：错
解析： 对于发行可转换债券的公司而言，股价的大幅度上升或者长期低迷都不利。因为公司股价上扬时，会降低股权筹资额；而正在股价长期低迷时，又会影响可转换债券持有人的转股积极性，增加公司的偿债压力。目前，我国发行的可转换债券都存在修正条款，在股价大幅度背离转换价格时，公司会修正转换价格，从而可以较好地减少对发行可转换债券公司的影响。尽管如此，股价的大幅度波动还是对可转换发行公司有一定影响，故本题所述不正确。
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| There are many holidays all around a year. But do you know there l two special days for mothers and fathers? Yes, they are Mother's Day and Father's Day. 2 Day is on the second Sunday 3 May. On that day, mothers can get greeting cards and gifts from their husbands and 4 . But for most mothers the 5 gift is a day of rest. Some families 6 mothers to a restaurant 7 dinner. In some 8 the husband and children cook meals a whole day and mum is free 9 the kitchen. 10 are also good gifts for mothers. Father's Day is alike. It's on the third Sunday in June. |
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