多项选择题

与短期银行借款方式相比，企业发行短期融资券筹资的优点有（）

A.筹资数额较大
B.资本成本较低
C.发行风险较小
D.发行条件较宽松
E.能提高企业信誉

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From: MS, J. GibbonsTo: All employeesDate: July 17,20__Subject: Required hoursAll employees are reminded that the Smlthson Company observes a 35-hour workweek, normally from 9:00 A.M. to 5:00 P.M., Monday through Friday, with a one-hour lunch perioD.In addition, after careful consideration and planning, the Smithson Company has recently Implemented a flex-time policy. This means that Individual employees, with good reason, may establish different work schedules with their supervlsor's approval. The employee must explain the reasons for requesting flex-time as well as demonstrate that a variation of work hours will not be detrimental in any way to the work of the other people on that employee's team. Whatever changes may be made to an Individual's schedule, 35 hours per week is still expected of all full-time employees.Flex-time does not mean that an employee can work any hours he or she chooses at any timE.In order to make schedule changes under the flex-time policy, an approval form. must be submitted to your supervisor two weeks In advance of the proposed schedule change datE.The form. must be signed and filed by your supervisor before you can start following a new schedulE.Forms are available from the Human Resources OfficE.Employees who adjust their schedule without completing a form. and getting formal supervisor approval are subject to loss of pay, even If they work a full 35 hours In a week.What is the topic of the e-mail?A.SchedulesB.HiringC.ObservationsD.Lunches

A.M.
B.M.,
C.
What
D.Schedules
B.Hiring
C.Observations

多项选择题

股利无关理论成立的条件包括（）。

A.不存在税负
B.股票筹资无发行费用
C.投资决策受到股利分配的制约
D.投资者与公司管理者的信息不对称
E.投资决策不受到股利分配的制约

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