问题
单项选择题
A company is determining the cost of debt to use in its weighted average cost of capital. It has recently issued a 10-year, 6 percent semiannual coupon bond for $ 864. The bond has a maturity value of $1 000. If the marginal tax rate is 35 percent, the cost of debt they should use in their calculation is closest to:（）
A. 4.3%.
B. 5.2%.
C. 6.1%.
答案
参考答案：B
解析：
[分析]： 首先，计算债券的到期收益率(债务的税前成本)：
解得半年期到期收益率r=4%，从而到期收益率YTM=8%，亦即债务的税前成本为8%。进一步地，可以得到(税后)债务成本=8％×(1-35％)=5.2%。 [考点] 固定利率债务资金成本的计算
