NO.PZ2021091701000030
问题如下:
According to the static trade-off theory:
选项:
A.debt should be used only as a last resort.
companies have an optimal level of debt.
the capital structure decision is irrelevant.
解释:
B is correct. The static trade-off theory indicates that there is a trade-off
between the tax shield from interest on debt and the costs of financial distress,
leading to an optimal amount of debt in a company’s capital structure.
静态权衡理论不是说这个点只是理论上的,不能被精确计算,B选项的意思是这个点可以被计算出来,所以不选B.