问题
单项选择题
某公司发行优先股10万股，每股面值50元，筹资额为510万元，固定年股利率为10%、筹资费用率为2%，该企业适用的所得税税率为25%，则该优先股的资金成本为( )。
A．10%
B．6%
C．12%
D．8.04%
答案
参考答案：A
解析： 优先股的资金成本=(10×50×10%)/[510×(1-2%)]=10%
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某公司发行优先股10万股，每股面值50元，筹资额为510万元，固定年股利率为10%、筹资费用率为2%，该企业适用的所得税税率为25%，则该优先股的资金成本为( )。
A．10%
B．6%
C．12%
D．8.04%
参考答案：A
解析： 优先股的资金成本=(10×50×10%)/[510×(1-2%)]=10%
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| Mr White and Mrs White live at Duke House Road in London. They have 1 children. One is seven 2 the other is nine. Mr White and Mrs White love their children. Every morning, Mr White goes to 3 and the children go to school. Their father takes 4 to school every day. Mrs White doesn't work. She stays (呆) at home. In the morning, she 5 a lot of housework. She often cleans the house after breakfast. In the 6 , she sometimes goes to see her 7 . They have a good time. Sometimes she goes shopping with them. She likes 8 beautiful clothes for herself (她自己). At about half past four, the children usually come home 9 school. Mr White usually comes back before six. They have their supper at six fifteen. After that, they play games, or go out for a 10 , or watch TV. | ||||
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