问题
单项选择题
无差异点是指（）
A.使每股利润在利用不同的筹资方式时都相等的息税前利润
B.使息税前利润在利用不同的筹资方式时都相等的每股利润
C.使债务利息等于每股利润的息税前利润
D.使不同筹资方式筹集的资金相等的每股利润
答案
参考答案：A
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无差异点是指（）
A.使每股利润在利用不同的筹资方式时都相等的息税前利润
B.使息税前利润在利用不同的筹资方式时都相等的每股利润
C.使债务利息等于每股利润的息税前利润
D.使不同筹资方式筹集的资金相等的每股利润
参考答案：A
Macklin Metals has received 80 million pounds sterling. The company plans to spend $120 million on a project in the United States in 90 days. Macklin inters into a cash settlement currency forward to exchange the pounds for U. S. dollars at a rate of $1.50 per pound in 90 days. If the exchange rate is $1.61 per pound at the settlement date, the cash settlement Macklin will pay or receive is closest to:
A．
| A. $5.5 million payment. |
B．
| B. $8.8 million payment. |
C．
| C. $5.5 million receipt. |