问题 多项选择题

下列关于普通股和市场利率等说法正确的有()。

A、普通股的发行成本通常低于留存收益的成本

B、市场利率上升,会导致公司债务成本的上升

C、根据资本资产定价模型可以看出,市场风险溢价会影响股权成本

D、税率变化能影响税后债务成本以及公司加权平均资本成本

答案

参考答案:B, C, D

解析:本题目考核的是普通股成本的内容。新发行普通股的成本,也被称为外部权益成本。新发行普通股会发生发行成本,所以它比留存收益进行再投资的内部权益成本要高一些。所以选项A的说法不正确。

单项选择题
阅读理解

阅读理解。

     We have designed all our bank cards to make your life easier.

     How to use your NatWest Servicecard.

     As a Switch card, it lets you par for all sorts of goods and services, wherever you see the Switch logo.

The money comes straight out of your account, so you can spend as much as you like as long as you have

enough money or an agreed overdraft (透支) to cover it. It is also a cheque guarantee (担保) for up to the

amount shown on the card. And it gives you free access to your money from over 31,000 each machines

across the UK.

     How to use your NatWest Cashcard

     You can use your Cashcard as a Solo card to pay for goods and services wherever you see the Solo logo.

It can also give you access to your account and your cash from over 31,000 cash machines nationwide.

You can spend or withdraw (提取) what you have in your account, or as much as your agreed overdraft limit.

     Using your cards abroad

     You can also use your Servicecard and Cashcard when you're abroad. You can withdraw cash machines

and pay for goods and services wherever you acc the Cirrus or Maestro logo displayed. We take a commission

charge (手续费) of 2.25% of cash withdrawal you make (up to &4) and a commission. Charge of 75 pence

every time you use Maestro to pay for goods or services. We also apply a foreign-exchange transaction fee

of 2.65%.

    How to use your Nat West Credit Card

     With your credit card you can do the following:

     * Pay for goods and services and enjoy up to 56 days interest-free credit.

     * Pay in over 24 million shops worldwide that display the Mastercard or Visa logos.

     * Collect one AIR MILE for every £20 of spending that appears on your statement (结算单).

     (This does not include foreign currency or traveler's cheques bought,interest and other charges.)

1. If you carry the Servicecard or the Cashcard, _____.

A. you can draw your money from cash machines conveniently

B. you can use it to guarantee things as you wish

C. you can spend as much money as you like without a limit

D. you have to pay some extra money when you pay for services in the UK

2. If you withdraw £200 from a cash machine abroad,you will be charged _____.

A. £4.5

B. £5.25

C. £4

D. £5.3

3. Which of the following is TRUE about using your NatWest Credit Card?

A. You have to pay back with interest within 56 days.

B. You will be charged some interest beyond two months.

C. You can use the card in any shop across the world.

D. You will gain one air mile if you spend £20 on traveler's cheques.

4. The purpose of the passage is to show you how to _____.

A. pay for goods with your cards

B. use your cards abroad 

C. draw cash with your cards

D. play your cards right