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2 C9 B ~" g: eQuestion 77: p6 M+ @. L; m3 t
, Q' q r) |4 \- Z/ R4 C2 n/ wWhen evaluating the qualifications of a board member, which of the following is least likely to be considered a positive factor? The board member:
6 V* j0 M! H* l5 W c" S( w) a) mA) has board membership in excess of 10 years. P' R& k7 A2 y7 r
B) regularly attends meetings.3 w: Z1 r) R/ V& P
C) has made public statements regarding his ethical positions.
6 ^4 N r% [/ ^5 HD) has experience on other boards.6 D# F- l- q3 T2 S" _
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答案和详解如下：$ W/ J/ v" R( h. }# t9 E1 C. {
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Question 78
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Which of the following is most accurate regarding the component costs and component weights in a firm’s weighted average cost of capital (WACC)?4 Y- q7 g. Y! o+ M5 J
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A) The dividend exclusion for corporate investments in preferred stock reduces the after-tax cost of preferred stock." ^$ H9 z/ W5 }6 G
B) The weights in the WACC should be based on the book values of the individual capital components./ X5 Z% z2 {; z5 z7 E
C) The appropriate pre-tax cost of a firm’s new debt is the average coupon rate on the firm’s existing debt.
7 V( f4 H/ S# G/ T- k4 DD) Taxes reduce the cost of debt for firms in countries in which interest payments are tax deductible.
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答案和详解如下：
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发表于 2015-7-19 10:00:04
