下列关于附认股权证债券的说法中，错误的有(
) 。&nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp;
A．附认股权证债券的筹资成本略高于公司直接增发普通股的筹资成本&nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp;
B．每张认股权证的价值等于附认股权证债券的发行价格减去纯债券价值&nBsp; &nBsp; &nBsp; &nBsp; &nBsp;
C．附认股权证债券可以吸引投资者购买票面利率低于市场利率的长期债券&nBsp; &nBsp; &nBsp; &nBsp;
D．认股权证在认购股份时会给公司带来新的权益资本，行权后股价不会被稀释&nBsp;&nBsp;