前面那个capital resource是在MD&A。。。这块长期的又在note..老师能帮忙总结下么，谢谢

问题如下：

Question Information about the coupon rates on the various long-term fixed-rate debt issues of a company can most likely be found in the:

选项：

A.notes to the financial statements. B.non-current liabilities section of the balance sheet. C.Management Discussion and Analysis (MD&A).

解释：

Solution

A is correct. Information about the coupon rates on the various long-term fixed-rate debt issues can usually be found in the notes to the financial statements. The MD&A is more likely to discuss interest rate trends and/or current financing costs but not specific information on individual debt issues.

B is incorrect. Only the carrying amount can be found in the non-current liabilities section of the balance sheet.

C is incorrect. Financing strategies and market trends can be found in the MD&A.