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假定某人持有A公司的优先股，每年可获得优先股股利3000元，若年利率为5％，则该优先股未来股利的现值为（　　）元。

12 查阅

A、60000

B、50000

C、15000

D、30000

参考答案:

A

（期末）永续年金现值的计算公式为：。所以，该优先股未来股利的现值为：PV＝3000/5％＝60000（元）。

银行从业初级

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