某公司原有资产1000万元，其中长期债券400万元，筹资费用率2%，票面利率9％；长期借款100万元，利率10%；优先股100万元，年股息率11%；普通股400万元，目前每股股利为2.6元，股价20元，并且股利以2%的速度递增。企业适用所得税税率为30%。该公司计划再筹资1000万元，有A、B两个方案可供选择：A方案：发行1000万元债券，票面利率10%；B方案：发行600万元债券，票面利率10%，发行400万元普通股，预计发行后每股股利为3.3元，股价为30元，年股利以4%的速度递增。
原方案的加权平均资金成本为（）。
A.10.62%
B.11.54%
C.10.37%
D.9.76％
参考答案：A
Now students’ English handwriting gets worse and worse. That makes their teachers feel worried. Is your English handwriting beautiful? If not, here are four steps that really work! ◆Use paper that has lines Using paper that has lines can keep you writing straight when you write English words or sentences. Those lines on the paper can help you to write words in the right size. Be sure to fill the lined space completely. And make sure those capital letters(大写字母) are written properly. ◆Slow down If your writing is hard to read, try slowing down a little. For some kids, going slower makes the handwriting clear. If you write too fast, it’s hard for you to stop where you should, and even worse, you may make more mistakes. ◆ Hold your pencil right When you hold your pencil the correct way, writing is much easier. Some kids press(按,压) down really hard when they write. That makes the handwriting not nice. Try to relax yourself and don’t hold the pencil so hard. Let your writing appear nice and clean. If you do so, people will guess you are a student with a good habit. ◆Draw more pictures Drawing can improve your handwriting. You need to use the skills to control your pencil better when you are drawing pictures. Even though you have no chance to draw at school, you can practice by yourself at home. Handwriting is very important. Imagine you are a world-famous movie star or a well-known sports player, what do you do when your fans run up to you? Give them your autographs (亲笔签名), of course！
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