第27题: [单项选择]如果公司的基本报酬率(EBIT/总资产)为14%,应采用筹资方案( ) A. 选择A方案 B. 选择B方案 C. 两个方案都可以 D. 不能确定 参考答案:B 答案解析:当基本报酬率为14%时,公司筹资后获得的息税前利润为(100+50)×14%=21(万元),因为21大于 16,所以应当选择债券筹资方式,即方案B。
第29题: [单项选择]If the policemen had arrived two minutes later than that, the man must have been killed by the gang. A. Had the policemen arrived B. If the policemen arrived C. If the policemen arrived D. Had the policemen had arrived 参考答案:A