Which of the following statements is TRUE for both callable and putable bonds()

A. The value of the bond is equal to the value of a similar straight bond plus the value of the option.

B. When yield volatility increases, the value of the option increases.

C. The options both benefit the bond issuer.

单位在劳动报酬和和生活费以外实际用于职工个人和集体的费用称为（）。

A.保险福利费用

B.集体福利费用

C.集体福利设施费用

D.医疗卫生费用