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每日一练丨ACCA F9《财务管理》精选题：Cost of Capital
2017-04-17
摘要今天给大家带来的每日一练，是来自ACCA F9《财务管理》精选题：Cost of Capital，记得做完在下拉看答案哦~
今天给大家带来的每日一练，是来自ACCA F9《财务管理》精选题：Cost of Capital，记得做完在下拉看答案哦~
Question：A company has issued 6%irredeemable preferred shares of$1 each,and 6%irredeemable bonds.The current market value of the preferred shares is$0.75 each and the current market value of the bonds is$96.00 per$100 nominal.The rate of tax is 25%.
What is the cost of the preference shares and the cost of the bonds?
A.Cost of preferred shares 8%,cost of bonds 4.7%
B.Cost of preferred shares 8%,cost of bonds 4.5%
C.Cost of preferred shares 6%,cost of bonds 4.5%
D.Cost of preferred shares 6%,cost of bonds 4.7%
The correct answer is:A
Cost of preferred shares=(6/75)x 100%=8%
Cost of bonds=(1-0.25)(6/96)x 100%=4.6875%,say 4.7%.
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