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Question 772 c& u6 t* J" F3 l* P
3 s. ?& f$ m6 Y, P- |When evaluating the qualifications of a board member, which of the following is least likely to be considered a positive factor? The board member:
, m) {' i) T: T! j. L! s- q& p4 |A) has board membership in excess of 10 years.
$ _! X, |. W. \& ?3 Z2 p- g3 ^) tB) regularly attends meetings.
L: z2 o b+ z! o: EC) has made public statements regarding his ethical positions.
) |! b* \" {3 \8 C) n; S* AD) has experience on other boards.
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$ M! }% e* n8 q: x8 M7 ~% |答案和详解如下：
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% r7 `, ^8 O+ ~% t$ c; V$ hQuestion 78, s; c9 K3 F& a: Z1 {9 p# J
$ k7 ^+ e0 u6 ?( x5 O/ p2 E* m: {Which of the following is most accurate regarding the component costs and component weights in a firm’s weighted average cost of capital (WACC)?& U' T0 Q8 l" D! }" [
3 y0 G8 j$ S, bA) The dividend exclusion for corporate investments in preferred stock reduces the after-tax cost of preferred stock.
+ G! [" a0 b+ P9 V' S& ` y3 A; v; {: EB) The weights in the WACC should be based on the book values of the individual capital components.8 u, ]2 }% L2 c5 L& k( F& S
C) The appropriate pre-tax cost of a firm’s new debt is the average coupon rate on the firm’s existing debt.& W) k# D, X" m# ?, t4 B( q
D) Taxes reduce the cost of debt for firms in countries in which interest payments are tax deductible.
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. O& f( _1 }8 L+ v( \/ ^# a答案和详解如下：% |/ S, q' K9 r9 D9 m7 G
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发表于 2015-7-19 10:00:04
