某上市公司发行面值100元的优先股，规定的年股息率为8%。该优先股折价发行，发行价格为90元；发行时筹资费用率为发行价的2%。则该优先股的资本成本率为（ ）。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .In which of the following situations may taxpayers file as married filing jointly?
A Taxpayers who were legally separated but lived together for the entire year. B Taxpayers who were divorced during the year. C Taxpayers who were married but lived under a legal separation agreement at the end of the year. D Taxpayers who were married but lived apart during the year.
2 .An individual taxpayer agreed to a finding of fraud on an income tax return filed two years ago. What is the maximum time limitation, if any, after which the IRS may not assess any additional taxes against the taxpayer for this tax return?
A Two years. B There is no time limitation. C Three years. D One year.
3 .An individual entered into several exchanges during the current tax year. Which of the following exchanges is classified as like-kind?
A Manufacturing equipment for factory building. B Apartment building for unimproved land. C Common stock for common stock. D Partnership interest for partnership interest.
4 .某人第一年初存入银行400元，第二年初存入银行500元，第三年初存入银行400元，银行存款利率是5%，则在第三年年末，该人可以从银行取出（ ）元。（已知（F/P，5%，3）＝1.1576，（F/P，5%，2）＝1.1025，（F/P，5%，1）＝1.0500）
A 1434.29 B 1248.64 C 1324.04 D 1655.05
5 .某投资者于2009年6月购入乙公司股票1000股，每股价格为3.1元，乙公司2010年6月和2011年6月分别派发现金股利0.2元/股、0.25元/股，该投资者于2011年6月以每股3.1元的价格出售该股票，则该股票投资的内部收益率为（ ）。
A 8.02% B 7.86% C 7.23% D 8.33%
7 .During the tax year 2014–15, Phil was paid a gross annual salary of ￡64,500. He alsoreceived taxable benefits valued at ￡4,500. What amount of Class 1 national insurance contributions will have been suffered by Philfor the tax year 2014–15?
A A ￡4,069 B B ￡4,522 C C ￡4,612 D D ￡5,477
8 .Melissa was born on 13 April 1975. She is self-employed and for the year ended 5 April2015 her trading profit was ￡103,900. During the tax year 2014–15, Melissa made a gift aiddonation of ￡1,200 (gross) to a national charity. What amount of personal allowance will Melissa be entitled to for the tax year 2014–15?
A A ￡7,570 B B ￡8,050 C C ￡8,650 D D ￡10,000
9 .Shark Ltd is a wholly-owned subsidiary of Porpoise Ltd. Porpoise Ltd made a trading loss of￡120,000 for the year ended 31 March 2015. In the same year Shark Ltd made a trading profit of ￡100,000, had chargeable gains of ￡7,000and paid qualifying charitable donations of ￡4,000. Neither company has any other taxable profits or allowable losses.What is the maximum amount of group relief which Shark Ltd can claim from Porpoise Ltd in respect of the trading loss of ￡120,000 for the year ended 31 March 2015?
A A ￡100,000 B B ￡103,000 C C ￡107,000 D D ￡120,000
10 .Vanessa and Josh have traded in partnership for several years, preparing accounts to 30 Juneeach year. Phil was admitted to the partnership on 1 November 2014. What is the basis period for Phil’s share of the partnership profits for the tax year 2014–15?
A A Year to 30 June 2014 B B 1 November 2014 to 5 April 2015 C C Year to 30 June 2015 D D 1 November 2014 to 31 October 2015
