We______________last night，but we went to the concert instead.

A．have studied

B．might study

C．should have studied

D．would study

如果借款利率高于资产收益率，那么公司在资本结构中增加债务的比率将：

A．增加股权收益率

B．不改变股权收益率

C．减小股权收益率

D．以不确定方式改变股权收益率