公司发行可转换公司债券设定抵押或质押的，抵押或质押财产的估值应不低于( )。

A．担保金额

B．最近一期末经审计的净资产

C．最近一期未经审计的总资产

D．债券总值

A “fifteen-pound” CO₂ extinguisher is so called because（）.

A.there are fifteen pounds of CO₂ in the container

B.the container，when full，weighs fifteen pounds

C.the pressure at the discharge nozzle is l5 psi

D.the empty container weighs fifteen pounds