单选题 A company has convertible bonds with conversion price of $30 per share. The stock price is currently $35 per share. For analytical purposes, the bonds should be treated as:
【正确答案】 B
【答案解析】[解析] 由于股票的市场价格明显高于其转换价格，从而基于财务分析的目的，应当将上述债券视为权益。