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单项选择题

Fila announces an offer to issue bonds with a $100, 000 par value, an 8% annual contract rate (paid semiannually), and a two year life. Meanwhile the market rate for Fila bonds is 10%. The kind of issuing bond is called____ A.
Issuing Bonds at Par B.
Issuing Bonds at Discount C.
Issuing Bonds at Premium D.
Issuing Bonds at face value

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