问题
单项选择题
(二)
某生物制药公司年销售净额280万元，息税前利润80万元，固定成本为32万元，变动成本总额为168万元，资产总额为200万元，负债资本比率为40%，综合债务利率为12%，公司的所得税税率为33%。预计3年后，公司的资产总额达到1000万元负债率会提高60%，在此期间需新增贷款500万元，期限3年，贷款利率为15%，每年会息一次，筹集率为0.1%。
该公司的新增贷款，增加了负债比率，加大了财务风险，但( )会降低。
A．成本率
B．权益资本成本率
C．综合资本成本率
D．边际资本成本率
答案
参考答案：C
解析： 上题的资本成本率比该企业的综合债务率12%要低，所以答案是C。
But they do not work hard honestly, instead they cheat others. They sell something quite ordinary at a very high price. Some people's delaying paying back the loan can serve as another example. Some people, including some college students, get loan from the bank, and promise to pay within, say, 3 years. However, they don't do that.
r behaviors. So some people assert that dishonesty can bring people benefit, while honesty only makes people suffer. Is that so? Definitely not. It is always true that honesty is the best policy. It pays to be honest. The cheater selling "the treasure" mentioned above will surely be disclosed and punished some day.