Q54. Jaspert Corporation sold its receivables to another corporation, JTL, created by Jasper for that purpose. If JTL sells securities backed by the receivables, the credit rating associated with those securities will most likely be based on the: A. creditworthiness of JTL B. creditworthiness of Jasper. C. Collateral and credit enhancement mechanisms used. D. Allowance for doubtful accounts recorded on the consolidated balance sheet.
答案和详解如下：
Q54. C Study session 15-67.j The rating of asset-backed securities typically is independent of the issuer of originating firm’s credit; the rating depends on the collateral offered and the strength of any external or internal credit enhancements.
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发表于 2007-11-7 10:02
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