Which of the following statements regarding a sinking fund provision is TRUE A sinking fund provision:（）
A. requires that the issuer should set aside money based on a predefined schedule to accumulate the cash to retire the bonds at maturity.
B. requires that the issuer should retire a portion of the principal through a series of predefined principal payments over the life of the bond.
C. must be made through the payment of cash, paid to the trustee based on a predetermined schedule.
参考答案：B
解析：
A sinking fund actually retires the bonds based on a schedule. This can be accomplished through either payment of cash or through the delivery of securities. An accelerated sinking fund provision allows the company to retire more than is stipulated in the indenture. Sinking fund provisions provide for the repayment of principal through a series of payments over the life of the issue.