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参考答案:
(1)借款成本=7%×(1-33%)/(1-2%)=4.79% 债券成本=14×9%×(1-33%)/15×(1-3%)=5.80% 优先股成本=12%/(1-4%)=12.5% 普通股成本=1.2/[10×(1-6%)]+8%=20.77% 留存收益成本=(1.2/10)+8%=20% (2)企业加权平均成本=4.79%×(10/100)+5.80%×(15/100)+12.5%×(25/100)+20.77%×(40/100)+20%×(10/100)=14.78%
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