开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

张婷璐Lulu · 2023年01月04日

C选项错在哪里

NO.PZ2022101402000003

问题如下:

Which of the following statements concerning cost of capital factors is least likely correct?

选项:

A.

Developed economies typically have more established, liquid capital markets with greater capital availability than those of developing economies.

B.

The ERP demanded by investors tends to increase during recessions and decrease during expansionary times.

C.

The lower a company’s marginal income tax rate, the greater the tax benefit associated with using debt in the capital structure.

解释:

C is correct.

The higher a company’s marginal income tax rate, the greater the tax benefit associated with using debt in the capital structure

这道题助教可以帮忙解释下吗?

1 个答案

王琛_品职助教 · 2023年01月05日

嗨,从没放弃的小努力你好:


1

在利润表中,利息是税前列支的,先还债再缴税

利息越多,交的税越少。所以还债在缴税方面的好处是 rd*T

选项 C 说反了,应该是税率越高(而不是越低),使用债务对缴税的好处越多

2

基础班中,对这部分原理讲解的比较细致哈

请参考基础班讲义墨迹版中三张讲义

P82

P83

P91

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

  • 1

    回答
  • 5

    关注
  • 469

    浏览
相关问题

NO.PZ2022101402000003 问题如下 Whiof the following statements concerning cost of capitfactors is least likely correct? A.velopeeconomies typically have more establishe liquicapitmarkets with greater capitavailability ththose of veloping economies. B.The ERP maninvestors ten to increase ring recessions ancrease ring expansionary times. C.The lower a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure. C is correct.The higher a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure No.PZ2022101402000003 (选择题)来源: 品职出题Whiof the following statements concerning cost of capitfactors is least likely correct?Avelopeeconomies typically have more establishe liquicapitmarkets with greater capitavailability ththose of veloping economies.BThe ERP maninvestors ten to increase ring recessions ancrease ring expansionary times.CThe lower a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure.为什么B对?E(m) - Rfrecession E(m)表现差啊,erp小啊

2024-04-13 11:03 1 · 回答

NO.PZ2022101402000003 问题如下 Whiof the following statements concerning cost of capitfactors is least likely correct? A.velopeeconomies typically have more establishe liquicapitmarkets with greater capitavailability ththose of veloping economies. B.The ERP maninvestors ten to increase ring recessions ancrease ring expansionary times. C.The lower a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure. C is correct.The higher a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure 对于C很容易想到税盾的公式 r1-T)那么T变大的话,上式是变小的。这个逻辑就跟C不匹配。请教老师,从上面的公式出发,如何可以得到C不正确的结论

2023-11-05 21:57 1 · 回答

NO.PZ2022101402000003 问题如下 Whiof the following statements concerning cost of capitfactors is least likely correct? A.velopeeconomies typically have more establishe liquicapitmarkets with greater capitavailability ththose of veloping economies. B.The ERP maninvestors ten to increase ring recessions ancrease ring expansionary times. C.The lower a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure. C is correct.The higher a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure tbenefit指的是r(1-t)还是r[(1-t1)-(1-t2)]

2023-10-29 11:43 1 · 回答

NO.PZ2022101402000003 问题如下 Whiof the following statements concerning cost of capitfactors is least likely correct? A.velopeeconomies typically have more establishe liquicapitmarkets with greater capitavailability ththose of veloping economies. B.The ERP maninvestors ten to increase ring recessions ancrease ring expansionary times. C.The lower a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure. C is correct.The higher a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure ERP企业资源管理,意思是recesion的时候需要做精细的ERP,经济好的时候不需要做精细的ERP不?

2023-10-29 11:39 1 · 回答

NO.PZ2022101402000003 问题如下 Whiof the following statements concerning cost of capitfactors is least likely correct? A.velopeeconomies typically have more establishe liquicapitmarkets with greater capitavailability ththose of veloping economies. B.The ERP maninvestors ten to increase ring recessions ancrease ring expansionary times. C.The lower a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure. C is correct.The higher a company’s marginincome trate, the greater the tbenefit associatewith using in the capitstructure 如题

2023-04-07 16:16 2 · 回答