问题
单项选择题
Weights to be used in calculating a company’s weighted average cost of capital are least appropriately based on:（）
A. the company’s current capital structure.
B. the average capital structure weights for companies of a similar size.
C. the average capital structure weights for companies in the same industry.
答案
参考答案：B
解析：
The weights used to calculate WACC should be based on the firm’s target capital structure. If the company does not provide information about its target capital structure, an analyst can use the company’s current capital structure or the average capital structure weights for the industry. Similar size is not enough for the average weights for other companies to be relevant if those companies are not in the same industry.