[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fCUGnJGFk7mbuqci4BfRcGA_i_UR-Pqu06wiZ1bhIun0":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2023-10-26 07:29:21",101722994,[8,9,10,11],"账面价值权数","目标价值权数","市场价值权数","历史价值权数",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},57,"8e9efbd548dad90ce464e278d6d0d665","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F31fffd9b1ab8ed93a1abd0aec5eb6142.jpg","财务管理","af6d456403c34efebd72ef50d11fc572","4.1资本成本.xls","为反映现时资本成本水平,计算平均资本成本最适宜采用的价值权数是( )",[21,33,42,51,60,69,78,87,95,104],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2023-10-26 07:29:20",101722947,[26,27,28,29],"0.0345","0.0282","0.0248","0.0374","某企业拟以120元的价格,溢价发行面值为100元、期限为5年,票面利率8%的公司债券一批.每年末付息一次,到期一次还本,发行费用率为3%,所得税税率为25%,该批债券的资本成本为( ).(贴现模式下计算)","v1",0,{"answer":34,"createTime":23,"id":35,"options":36,"question":41,"source":31,"type":32},[],101722953,[37,38,39,40],"发行债券","发行普通股","发行优先股","留存收益","不需要考虑发行成本影响的筹资方式是( )",{"answer":43,"createTime":23,"id":44,"options":45,"question":50,"source":31,"type":32},[],101722956,[46,47,48,49],"全部资金的加权平均资金成本","资金成本最高的筹资方式","资金成本最低的筹资方式","B和C是平均值","加权平均资金成本是( )的资金成本",{"answer":52,"createTime":23,"id":53,"options":54,"question":59,"source":31,"type":32},[],101722959,[55,56,57,58],"5%","4.5%","6%","7%","甲公司2015年年末长期资本为5000万元,其中长期银行借款为1000万元,年利率为6%,计算甲公司长期银行借款的资本成本()",{"answer":61,"createTime":23,"id":62,"options":63,"question":68,"source":31,"type":32},[],101722962,[64,65,66,67],"8%","9%","9.35%","9.97%","某公司发行总面额1000万元,票面利率为10%,偿还期限4年,发行费率4%,所得税税率为25%的债券,该债券发行价为980万元,则采用贴现模式计算债券资本成本为( )[(P\u002FA,9%, 4)=3.2397: (P\u002FF, 9%, 4) =0.7084: (P\u002FA, 10%, 4)=3.1699; (P\u002FF, 10%,4) =0.68301",{"answer":70,"createTime":23,"id":71,"options":72,"question":77,"source":31,"type":32},[],101722966,[73,74,75,76],"8.46%","7.89%","10.24%","9.38%","某公司发行总面额为500万元的10年期债券,票面利率12%,发行费用率为 5%,公司所得税税率为25%.该债券采用溢价发行,发行价格为600万元,若采用一般模式该债券的资本成本为( )",{"answer":79,"createTime":23,"id":80,"options":81,"question":86,"source":31,"type":32},[],101722971,[82,83,84,85],"8.5%","14%","16%","18%","某公司普通股的贝塔系数为1.25,此时一年期国债利率为6%,市场上所有股票的平均风险收益率为8%,则该股票的资本成本为()",{"answer":88,"createTime":23,"id":89,"options":90,"question":94,"source":31,"type":32},[],101722973,[83,91,92,93],"14.4%","10.53%","14.95%","某公司普通股目前的股价为10元\u002F股,筹资费率为5%,刚刚支付的每股股利为1元,未来保持当前的经营效率和财务政策不变,利润留存率和期初权益预期净利率分别为40%和10%,则该企业的普通股资本成本为( )",{"answer":96,"createTime":23,"id":97,"options":98,"question":103,"source":31,"type":32},[],101722977,[99,100,101,102],"22.40%","22.00%","23.70%","23.28%","某公司普通股目前的股价为10元\u002F股,筹资费率为6%,刚刚支付的每股股利为2元,股利固定增长率2%,则该企业利用留存收益的资本成本为( )",{"answer":105,"createTime":23,"id":106,"options":107,"question":111,"source":31,"type":32},[],101722978,[108,109,64,110],"10.16%","10%","8.16%","某公司普通股目前的股价为25元\u002F股,筹资费率为6%,刚刚支付每股股利为2元,股利固定增长率2%,则该企业利用留存收益的资本成本为( )"]