NO.PZ2015122802000100
问题如下:
All of the following are characteristics of preferred shares shares except:
选项:
A.They are either callable or putable.
B.They generally do not have voting rights.
C.They do not share in the operating performance of the company.
解释:
A is correct.
Preference shares do not have to be either callable or putable.
考点:Characteristics Of Equity Securities
A说优先股只能划分为两类,不是可赎回的就是可回售的。这个说法不对,大部分优先股都是普通的优先股,不带赎回或回售条款。
They do not share in the operating performance of the company.
老师课上不是说了,如果公司经营的特别好的话,优先股也有可能获得额外的分红么?
如果公司经营不善,那么优先股也无法获得fixedincome的啊。所以优先股肯定还是和债券有区别的啊。
搞不懂