NO.PZ2022120702000023 问题如下 Sienna reviews a large retailer facewith a sex equality lsuit with a potenti£4 billion in pout claims. How shoulshe aust her financimol? A.Aust the employee expense line to refle£4 billion in pout over 10 years. B. nothing the company ha goocase anmnot have to pay. C.Lower the scount rate to reflethe risk of payouts. Raise the cost of capitto reflethe risk of payouts. 该零售商因为性别平等问题而被起诉，潜在的40亿英镑的赔偿将会给公司带来负面影响，并且影响投资者对公司的未来预期。投资者投资该公司的风险增大，要求的回报率将会提高，针对该公司的估值模型应提高资本成本来反映这个风险。 为什么不选A
NO.PZ2022120702000023 问题如下 Sienna reviews a large retailer facewith a sex equality lsuit with a potenti£4 billion in pout claims. How shoulshe aust her financimol? A.Aust the employee expense line to refle£4 billion in pout over 10 years. B. nothing the company ha goocase anmnot have to pay. C.Lower the scount rate to reflethe risk of payouts. Raise the cost of capitto reflethe risk of payouts. 该零售商因为性别平等问题而被起诉，潜在的40亿英镑的赔偿将会给公司带来负面影响，并且影响投资者对公司的未来预期。投资者投资该公司的风险增大，要求的回报率将会提高，针对该公司的估值模型应提高资本成本来反映这个风险。 请问题干sienna 是代表投资人，鉴于拟投资公司发生诉讼，所以投资人要求更高的资本回报，答案中资本成本可以理解为折现率，是这么理解吗？ 折现率与资本成本，有什么区别？站在不同角度（立场）、用途不同？题干中的财务模型是指什么？折现率用于估值，资本成本用于投资建模？估值与财务模型有什么不同？
NO.PZ2022120702000023 问题如下 Sienna reviews a large retailer facewith a sex equality lsuit with a potenti£4 billion in pout claims. How shoulshe aust her financimol? A.Aust the employee expense line to refle£4 billion in pout over 10 years. B. nothing the company ha goocase anmnot have to pay. C.Lower the scount rate to reflethe risk of payouts. Raise the cost of capitto reflethe risk of payouts. 该零售商因为性别平等问题而被起诉，潜在的40亿英镑的赔偿将会给公司带来负面影响，并且影响投资者对公司的未来预期。投资者投资该公司的风险增大，要求的回报率将会提高，针对该公司的估值模型应提高资本成本来反映这个风险。 C问什么不对？
NO.PZ2022120702000023 问题如下 Sienna reviews a large retailer facewith a sex equality lsuit with a potenti£4 billion in pout claims. How shoulshe aust her financimol? A.Aust the employee expense line to refle£4 billion in pout over 10 years. B. nothing the company ha goocase anmnot have to pay. C.Lower the scount rate to reflethe risk of payouts. Raise the cost of capitto reflethe risk of payouts. 该零售商因为性别平等问题而被起诉，潜在的40亿英镑的赔偿将会给公司带来负面影响，并且影响投资者对公司的未来预期。投资者投资该公司的风险增大，要求的回报率将会提高，针对该公司的估值模型应提高资本成本来反映这个风险。 老师，这道题目不是很理解，您可以讲解一下吗？
