筹资决策培训教案文件.ppt

债券评级（Bond Rating） Moody’s Investors Service Aaa 质量最优 Best quality Aa 质量高 High quality A 中上等级 Upper medium grade Baa 中等级别 Medium grade Ba 具有投机因素 Possess speculative elements B 通常不具备理想投资的特点 Generally lack characteristics of desirable investment Caa 地位差，可能违约 Poor standing; may be in default Ca 高度投机，通常会违约 Highly speculative; often in default C 最低等级 Lowest grade Inves