不属于公司制企业缺点的是（）

A、双重缴纳所得税，税赋比合伙企业要高。

B、股份有限公司股东对债务只负有限责任，故公司股东的风险比个人业主，合伙人小得多。

C、创办公司的手续复杂，组建费用高。

D、政府对公司制企业有较多的限制。

Which one of the following statements about the marginal cost of capital (MCC) is TRUE()

A. The MCC is the cost of the last dollar obtained from bondholders.

B. The MCC is the cost of the last dollar obtained from shareholders.

C. The breakpoint on the marginal cost curve is calculated by dividing retained earnings by the equity weight in the capital structure.