两平面平行。

单项选择题On 1 April 20X7, Fino Co increased the operating capacity of its plant. On the recommendation of the finance director, Fino Co entered into an agreement to lease the plant from the manufacturer. An initial payment is made on 1 April 20X7 and the present value of the future lease payments at that date is 100,000 per annum, commencing on 1 April 20X8. The rate of interest implicit in the lease is 10%. The lease does not transfer ownership of the plant to Fino Co by the end of the lease term and there is no purchase option available.On 1 April 20X7 Fino Co also took out a lease on another piece of equipment. The lease runs for ten months and payments of 5,000 B、4,500 D、$5,400

多项选择题下列因素会影响债券发行价格的有（ ）