资本成本的计算方法

Question

如题所述

Answer 1

1.8.93%*0.75=6.70%
8%*0.75/(0.85*0.96)=7.35%
2. 0.35*(1+7%)/5.55+7%=13.75%
5.5%+1.1*(13.5%-5.5%)=14.30%
(13.75%+14.30%)/2=14.03%
3. 借款、长期债权、普通股、留存收益所占比例分别是7.5% 32.5% 20% 40%
综合资本成本=7.5%*6.70%+32.5%*7.35%+20%*14.03%+40%*14.03%=11.31%

Answer 2

资本（金）成本=为取得资本（金）所付出的成本费用/所取得的资本（金）