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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!

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