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下面各题根据以下材料作答: 光明公司总资本为500万元,其中长期借款100万元,年息10万元,手续费忽略不计;企业发行总面额为100万元的3年期债券,票面利率为12%,由于票面利率高于市场利率,故该批债券溢价10%出售,发行费率为5%;此外公司发行普通股200万元,预计第1年的股利率为15%,以后每年增长1%,筹资费率为2%;发行优先股50万元,股利率固定为20%,筹资费率是1%;公司未分配利润总额为50万元,该公司所得税率为30%。 长期债券成本为( )。

A. 10%
B. 5%
C. 6.89%
D. 12%

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现金流量分析可以对偿债和支付能力做出评价。( )

A. 对
B. 错

会计期间的划分和确定产生了本期和非本期的区分,进而产生了权责发生制和收付实现制这两种会计记账的基础。( )

A. 对
B. 错

The term authority refers to the rights inherent in a managerial position to give orders and expect the orders to be followed. Authority was a major concept for the classical management writers; they (1) it as the glue that held an organization together.It was to be delegated (2) to subordinate managers, (3) them certain rights while providing certain specified limits (4) which to operate. Each management position has certain rights that the position holder (5) just bemuse they hold that position. Authority (6) to one’s position within an organization and ignores the personal (7) of the individual manager. It has nothing directly (8) the individual (9) flows from the position that the individual holds. When a person (10) a position of authority, he or she no longer has any authority. The authority remains with the position and (11) new holder. When managers delegate authority, commensurate responsibility must be given (12) . That is, when one is given the "right" to do something, one also (13) a corresponding "obligation" to (14) . Allocating authority (15) responsibility can create (16) for a person, and no one should be (17) responsible for something (18) which he or she has no authority. Classical writers recognized the (19) of equating authority and responsibility.In (20) ,they stated that only authority could be delegated. They supported this contention by noting that the delegate was held responsible for the actions of the people to whom work had been delegated.

A. found
B. ordered
C. speculated
D. viewed

The term authority refers to the rights inherent in a managerial position to give orders and expect the orders to be followed. Authority was a major concept for the classical management writers; they (1) it as the glue that held an organization together.It was to be delegated (2) to subordinate managers, (3) them certain rights while providing certain specified limits (4) which to operate. Each management position has certain rights that the position holder (5) just bemuse they hold that position. Authority (6) to one’s position within an organization and ignores the personal (7) of the individual manager. It has nothing directly (8) the individual (9) flows from the position that the individual holds. When a person (10) a position of authority, he or she no longer has any authority. The authority remains with the position and (11) new holder. When managers delegate authority, commensurate responsibility must be given (12) . That is, when one is given the "right" to do something, one also (13) a corresponding "obligation" to (14) . Allocating authority (15) responsibility can create (16) for a person, and no one should be (17) responsible for something (18) which he or she has no authority. Classical writers recognized the (19) of equating authority and responsibility.In (20) ,they stated that only authority could be delegated. They supported this contention by noting that the delegate was held responsible for the actions of the people to whom work had been delegated.

A. to do with
B. concerning
C. in relation
D. or

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