Amortizing loan 是在哪里介绍过，没有印象了。

问题如下：

Which of the following statements concerning bank debt is most likely correct?

选项：

A.

An analyst should attempt to determine the interest rate paid by the company on new bank debt financing to estimate the cost of bank debt.

B.

Non-amortizing loans have a lower cost of debt because of their lower default risk, given that some portion of principal is being repaid over the loan term.

C.

Amortizing loans typically have higher default risk and a higher cost of debt.

解释：

A is correct.

B is incorrect. Amortizing loans have a lower cost of debt because of their lower default risk, given that some portion of principal is being repaid over the loan term.

C is incorrect. Non-amortizing loans typically have higher default risk and a higher cost of debt.