问题
单项选择题
当公司不打算为筹资花费太多成本，但愿意为使用资本支付一定固定代价时，较为合适的融资方式是（）。
A．发行债券
B．发行普通股
C．未分配利润融资
D．发行优先股
答案
参考答案：A
解析：
债券筹资的成本较低，债券的利息支出成本低于普通股票的股息支出成本，债券的发行费用一般也低于股票；但债券筹资有固定的到期日，须定期支付固定的利息。
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当公司不打算为筹资花费太多成本，但愿意为使用资本支付一定固定代价时，较为合适的融资方式是（）。
A．发行债券
B．发行普通股
C．未分配利润融资
D．发行优先股
参考答案：A
解析：
债券筹资的成本较低，债券的利息支出成本低于普通股票的股息支出成本，债券的发行费用一般也低于股票；但债券筹资有固定的到期日，须定期支付固定的利息。
| 阅读短文，选择正确答案。 | |
| This is Mr Black's family. Mr Black has two sons and a daughter. They also have a pet (宠物) dog. They have a big house. Their house has two bathrooms, four bedrooms, a kitchen and two other rooms. They have a small but nice garden. There are many beautiful flowers and some green grass in it. And there are three tall trees near their house. They have two cars. On Saturday and Sunday they often go to the seaside (海滩) in their cars. Mr and Mrs Black work five days a week. They are teachers. They help their students. They also help their sons and daughter with their lessons. | |
| 1. Mr and Mrs Black make a nice for their children. | |
[ ] | |
| A. house B. seaside C. family D. room | |
| 2. There are rooms in the big house. | |
[ ] | |
| A. 3 B. 9 C. 10 D. 8 | |
| 3. They often go out by . | |
[ ] | |
| A. bike B. bus C. car D. train | |
| 4. They may often in their garden when they are free. | |
A. play football B. ride bikes C. water flowers and trees D. borrow books | |
| 5. Their children may . | |
[ ] | |
| A. be students at school B. work in a school C. do housework at home only D. do nothing |