(2004.4,单选20)在证券市场投机严重,债券价格严重扭曲,债券价格与其收益现值严重背离时,作为确定债券的评估值基本依据应是()
A.市场价格
B.理论价格
C.发行价格
D.票面价格
正确答案是B
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