题目内容

其他条件不变,公司所得税税率上升,预计( )。

A. 长期借款资金成本上升
B. 长期借款资金成本下降
C. 债券资金成本上升
D. 债券资金成本下降
E. 优先股资金成本不变

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公司目前的资本结构为负债5000万元,年利率10%,权益资本为5000万元,流通在外的普通股股数为2000万股,公司所得税税率为25%。公司预计明年新增一个投资项目,需筹集资金2000万元,可以发行债券2000万元,利率为12%,或者增发股票筹资2000万元,发行市价为10元/股的股票200万股,不考虑发行费用,则以下说法正确的是( )。

A. 公司应该选择发行债券的方式筹集资金
B. 公司应该选择发行股票的方式筹集资金
C. 若公司预计息税前利润为3140万元以内,应该选择发行股票筹资
D. 若公司预计息税前利润为3140万元以上,应该选择发行股票筹资
E. 若公司预计息税前利润为3140万元以上,应该选择发行债券筹资判断题

公司负债越多,经营风险越大。( )

A. 对
B. 错

在优化资本结构的过程中,综合资金成本最小的方案一定是普通股每股收益最大的方案。( )

A. 对
B. 错

Grammar exercise: Choose the best answer to complete the sentence.1.The reading room________ yesterday afternoon.A.cleaned B.is cleaned C. was cleaned2.The workers were ________ to work ten hours a day.A.makeB.madeC.making3.Food________in a cool place in summer.A.must keep B.mustn’t keep C.must be kept4. Coal can ________ to produce electricity for agriculture and industry.A. have used B. used C. be used5. The room isn’t dirty any more .it__________.A.be cleaned B. cleaned C. has been cleaned6. The bridge ___________ next year.A. completed B. will be completed C. being completed7. Your new computer will soon become outdated, because technology_______so fast.A. is being developed B. developed C. has developed8. This place has________.A. been destroyed B. destroyed C. destroy9. All the preparations for the task ________ , and we are ready to start.A. completed B. complete C. have been completed10. The construction of the laboratory ____by the end of next month.A. must be completed. B. must completed. D.will be completing

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