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Question 77# c5 U8 S) c6 t" w% d& w! s0 z
* T4 F/ @0 R: s$ a" m4 X) {When evaluating the qualifications of a board member, which of the following is least likely to be considered a positive factor? The board member:
4 e" h2 ^% ^& G% HA) has board membership in excess of 10 years.
( t) c, @# u- w6 e* U P7 y' t2 LB) regularly attends meetings.% p( Q K. u3 I; u1 t0 h
C) has made public statements regarding his ethical positions.( X. e, H/ ]* d, ~3 ?8 I/ a
D) has experience on other boards.( I- q1 }' N: \$ _7 W" R, T
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Question 78' A' _ ~3 p; |$ n$ m& s
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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)?
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: n# c5 z2 A/ s* L5 ^% o3 X0 @A) The dividend exclusion for corporate investments in preferred stock reduces the after-tax cost of preferred stock.7 W- _3 R2 u8 |
B) The weights in the WACC should be based on the book values of the individual capital components.* H* `* E" C( K) w& x+ {
C) The appropriate pre-tax cost of a firm’s new debt is the average coupon rate on the firm’s existing debt.
9 j, z# Z8 O QD) 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
