NO.PZ2016012005000020
问题如下：
According to the static trade-off theory:
选项：
A.debt should be used only as a last resort.
B.companies have an optimal level of debt.
C.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.
C选项请问为什么不对？
