某优先股面值100元,发行价格98元,发行成本3%,每年付息l次,固定股息率5%,则该优先股资金成本为(  )A.4.38% B.6.94% C.8....

作者: tihaiku 人气: - 评论: 0
问题 某优先股面值100元,发行价格98元,发行成本3%,每年付息l次,固定股息率5%,则该优先股资金成本为(  )
选项 A.4.38% B.6.94% C.8.25% D.5.26%
答案 D
解析 D[精析]优先股资金成本=优先股股息/(优先股发行价格-发行成本)=5/(98-3)=5.26%。

相关内容:优先股,面值,100元,价格,成本,股息率,资金,A.4.38%,B.6.94%,C.8....

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