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某公司擬籌資1000萬元，其中按面值發(fā)行長期債券400萬元，票面利率10%；長期借款100萬元，年利率8%；發(fā)行優(yōu)先股100萬元，股利率為12%；發(fā)行普通股400萬元，預(yù)計(jì)第一年股利率為10%，以后每年按6%遞增。所得稅率為25%，籌資費(fèi)率均為5%，要求；計(jì)算綜合資本成本。

2021-08-01 13:42

齊紅老師

職稱：注冊會計(jì)師；財(cái)稅講師

免費(fèi)咨詢老師（3分鐘內(nèi)極速解答）

2021-08-01 14:09

你好,綜合資本成本=10%/(1-5%)* (400/1000)%2B8%/(1-5%)* (100/1000)%2B12%/(1-5%)* (100/1000)%2B(12%/(1-5%)%2B6%)* (400/1000)=13.76%

齊紅老師解答 2021-08-01 14:12

你好,如果算稅后債務(wù)成本如下: 綜合資本成本=10%/(1-5%)* (400/1000)*(1-25%)%2B8%/(1-5%)* (100/1000)*(1-25%)%2B12%/(1-5%)* (100/1000)%2B(12%/(1-5%)%2B6%)* (400/1000)=12.5%

你好,綜合資本成本=10%/(1-5%)* (400/1000)%2B8%/(1-5%)* (100/1000)%2B12%/(1-5%)* (100/1000)%2B(12%/(1-5%)%2B6%)* (400/1000)=13.76%

2021-08-01

:(1)計(jì)算長期債券成本=10%/(1-2%)*0.75=0.0765306122449 (2)計(jì)算優(yōu)先股成本=12%/(1-4%)=0.125 (3)計(jì)算普通股成本=1000*12%/(1100*0.95)%2B4%=0.154832535885 (4)計(jì)算加權(quán)平均資金成本=0.0765*1000/2600%2B0.125*500/2600%2B0.1548*1100/2600=0.118953846154

2022-12-19

你好，需要計(jì)算做好了給你

2021-11-03

你好學(xué)員，稍等一下

2022-11-27

你好，學(xué)員，稍等一下

2022-11-27

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