【多选题】【消耗次数:1】
在计算个别资本成本时,需要考虑所得税抵减作用的筹资方式有( )。
长期借款
长期债券
优先股
普通股
融资租赁
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相关题目
【多选题】 在计算个别资金成本时,需要考虑所得税抵减作用的筹资方式有( )。
①  银行借款
②  长期债券
③  优先股
④  普通股
【单选题】 普通股和优先股筹资方式共有的缺点包括( )。
①  财务风险大
②  筹资成本高
③  容易分散控制权
④  筹资限制多
【单选题】 普通股和优先股筹资方式共有的缺点包括( )。
①  财务风险大
②  筹资成本高
③  容易分散控制权
④  筹资限制多
【多选题】 在计算个别资本成本时,需要考虑所得税因素的是( )。
①  A.债券成本
②  B.普通股成本
③  C.优先股成本
④  D.银行借款成本
⑤  E.留存收益成本
【多选题】 计算个别资金成本时必须考虑所得税因素的是( )。
①  优先股资金成本
②  普通股资金成本
③  债券成本
④  银行借款成本
【多选题】 债券筹资与普通股筹资相比,( )
①  普通股筹资产生的财务风险相对较低
②  公司债券筹资的资本成本相对较高
③  普通股筹资可以利用财务杠杆的作用
④  公司债券利息可以税前列支,普通股股利必须税后支付
⑤  如果筹资费率相同,两者的资本成本就相同
【判断题】 从资本市场看,企业长期资金来源主要有普通股、优先股、公司债券三种。
①  正确
②  错误
【判断题】 从资本市场看 ,企业的长期资金来源主要有普通股 、优先股、公司债券三种。
①  正确
②  错误
【多选题】 与普通股相比,优先股股东享有( )。
①  优先认股权
②  盈利优先分配权
③  剩余财产优先分配权
④  股份自由转让权
⑤  股东大会表决优先权
【判断题】 与普通股筹资相比,债券筹资的资本成本低,筹资风险高
① 
② 
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