某公司拟发行永续债筹集资金，面值1000元，票面利率10%，发行价格为1020元，筹资费率为1%，则其资本成本为(　　)。 A. 9.9% B. 10% C. 9.8% D. 9.6%

某企业的资本结构是产权比率是2/3，税前债务资本成本为12%，采用债券收益率风险调整模型估计股权资本成本，该公司的风险较高，所以风险溢价为5%，则加权平均资本成本为(　　)。

A. 15%

B. 12%

C. 13.8%

D. 13.2%

下列各项可以作为计算加权平均资本成本权重基础的有(　　)。

A. 账面价值权重

B. 实际市场价值权重

C. 边际价值权重

D. 目标资本结构权重

下列利用风险调整法确定债务成本的等式中，正确的有(　　)。

A. 税前债务成本=可比公司的债务成本+企业的信用风险补偿率

B. 税前债务成本=政府债券的市场回报率+企业的信用风险补偿率

C. 信用风险补偿率=信用级别与本公司相同的上市公司的债券到期收益率-与这些上市公司债券同期的长期政府债券到期收益率

D. 信用风险补偿率=可比公司的债券到期收益率-与这些上市公司债券同期的长期政府债券到期收益率

One material is used in the manufacture of product X. The total cost of the material(purchased and used) in a period was $4,000. In the period the direct material price and usage variances were $200 adverse and $300 favourable respectively and 1 ,000 units were manufactured.What is the standard direct material cost per unit for product X?

A.$3.80

B.$3.90

C.$4.10

D.$4.30

下列关于跨境电子商务零售进口税收政策的表述，正确的有( )。

A.跨境电子商务零售进口商品按照货物征收关税和进口环节增值税、消费税，购买跨境电子商务零售进口商品的个人作为纳税义务人

B.跨境电子商务零售进口商品按照货物征收关税和进口环节增值税、消费税，电子商务企业、电子商务交易平台企业或物流企业可作为代收代缴义务人

C.在限值以内进口的跨境电子商务零售进口商品，进口环节增值税、消费税取消免征税额，暂按法定应纳税额的50%征收

D.跨境电子商务零售进口商品自海关放行之日起60日内退货的，可申请退税，并相应调整个人年度交易总额

E.跨境电子商务零售进口商品购买人(订购人)的身份信息应进行认证，未进行认证的，购买人(订购人)身份信息应与付款人一致

Last month the opening inventory was 6,000 units and the closing inventory was 4,000 units. Using absorption costing this closing inventory was valued at $33,000. Usingmarginal costing last month's profit was $50,000 and using absorption costing it was $41,000.What was the variable production cost per unit last month?

A.$6.00

B.$3.75

C.$4.50

D.$8.25

Which of the following defines the prime cost of a product?

A.The total production cost of a product

B.The material cost of a product

C.The cost of making the first unit of a product

D.The total direct costs of a product

Which TWO of the following statements relating to value analysis are true?

A.Value analysis is a planned, scientific approach to cost reduction

B.Cost value is the market value of the product or service

C.Value analysis attempts to enhance the esteem value of a product at the lowest cost

D.One of the problems with value analysis is that it discourages innovation

A company manufactures two main products, J and K, and the by-product L. The by-product has a net realisable value of $2 per litre. The following information relates to last month, when there were no opening inventories.

Joint costs last month were $290,000. Company policy is to apportion joint costs on a physical measure basis and to treat the net realisable value of the by-product as a deduction from the cost of the main products.What was the cost value of last month's closing inventory of product J?

A.$13, 500

B.$15,000

C.$16,200

D.$16,400