请问题干里面哪里有20%和80%的比例信息

问题如下：

Jacques is now considering adding shares of ABC, Inc. to the portfolio. Jacques then asks her assistant to calculate ABC’s weighted average cost of capital by using the CAPM with the information provided in the below table. Assume interest on debt is tax-deductible, the weighted average cost of capital (WACC) for ABC, Inc. is closest to:

选项：

13.24%

11.61%

9.7%

解释：

B is correct.

考点：Return Concepts

解析: B是正确的。首先，使用CAPM估算权益成本: Risk-free rate + [Equity Risk Premium × Beta] = 2.0% + [6.5% × 1.8] = 13.7%

第二步，计算加权平均资本成本，WACC是指企业各项资本的成本与它们的权重单独相乘之后再相加。注意，债券有节税的作用，因此债券需要计算其税后成本。

WACC=13.7%*80%+5%(1-35%)*20%=11.61%