所有的dr都是美元发行的？

问题如下：

Which of the following descriptions is the most appropriate regarding global depository receipts(GDRs)?

选项：

A.

Global depository receipts are issued outside the United States and denominated in local currency.

B.

Global depository receipts are issued in the United States and denominated in US dollars.

C.

Global depository receipts are issued outside the United States and denominated in US dollars.

解释：

C is correct.

According to the definition of global depository receipts, they are usually traded outside the US, outside of the company's home country and denominated in US dollars.

C是正确的

本题考察的是GDR的特征。

全球存托凭证的目的是帮助一个公司获得更多的境外投资者，并且为这样的公司提供了进入外国市场的机会。但GDR和ADR的区别在于，GDR是在非美国本土的其他地区发行的。现行市场上主流的GDR都是以美元（而非交易所所在当地货币）来计价的。所以本题C是正确的。