案例一　　(一)资料　　1.某公司目前发行在外普通股100万股，每股面值1元，最近一年支付的每股股利为0.6元，股利固定增长率(g)为5%，普通股市价为每股20元。发行在外的债券总面值为400万元，票面利率为8%，债券的总市价为410万元。股票和债券的筹资费用均忽略不计。　　2.该公司目前息税前利润(EBIT)为500万元，适用的所得税税率为25%，采用市场价值作为计算各种资本比例的价值基础。　　(二)要求：根据上述资料，为下列问题从备选答案中选出正确的答案。

综合资本成本为：

A．6. 31%

B．7.20%

C．7.76%

D．9.41%

When planning care for a 7-year-old boy with Down syndrome, the nurse should

A．plan interventions at the developmental level of a 7-year-old child because that is the child's age.

B．plan interventions at the developmental level of a 5-year-old because the child will have developmental delays.

C．assess the child's current developmental level and plan care accordingly.

D．direct all teaching to the parents because the child can't understand.