教材原文提到：
The residual income model’s use of accounting income assumes that the cost of debt capital is reflected appropriately by interest expense.
(Institute 503)
Institute, CFA. 2018 CFA Program Level II Volume 4 Equity. CFA Institute, 07/2017. VitalBook file.
所提供的引文是一个指南。请在使用之前查看每个引文以确保准确性。
请问假设利息费用反映了债务成本为什么是这个模型的缺点？
