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Please write down your choice in the blank before the question. Two points each

ID: 2790509 • Letter: P

Question

Please write down your choice in the blank before the question. Two points each and 10 points in total.

__b___ Which of the following is NOT a capital component, i.e., a source of investor-supplied capital?     

a-Notes payable.

b-Account payable.

c-Long-term debt.

d-Preferred stock.

_____ Which of the following statements is NOT CORRECT?     

a-The cost of capital used in capital budgeting should reflect the average cost of the various types of capital a firm uses to finance the projects.

b-The cost of equity is a market-determined variable in the sense that it’s shareholders’ required return.

c-The after-tax cost of debt, which is lower than then before-tax cost, is used as the component cost of debt for purposes of developing the firm’s WACC.

d-The cost of preferred stock to a firm must be adjusted to an after-tax figure because 70% of preferred dividends received by a corporation may be excluded from the receiving company’s taxable income.

_____ Which of the following statements is CORRECT?     

a-Funds acquired by the firm through retaining earnings have no cost because there are no dividend or interest payments associated with them.

b-The firm’s cost of external equity raised by issuing new stock is the same as the required rate of return on the firm’s retained earnings.

c-A firm’s cost of equity is highly dependent upon the risk level of the firm.

d-A firm’s cost of equity is inversely related to changes in the firm’s tax rate.

__d___ The discount rate assigned to an individual project should be based on the   

a-Firm's weighted average cost of capital.

b-Average of the firm's overall cost of capital for the past five years.

c-Current risk level of the overall firm.

d-Risks associated with the use of the funds required by the project.

_____ Which of the following would most likely cause many firm’s cost of capital to rise?   

a- A decrease in the market interest rates.

b-The credit crisis is over.

c-Investors become less risk averse.

d-An increase in corporate income tax.

Explanation / Answer

1-

accounts payable

because it results from credit purchase of supplies

2-

answer is D

The cost of preferred stock to a firm must be adjusted to an after-tax figure because 70% of preferred dividends received by a corporation may be excluded from the receiving company’s taxable income.

3-

answer is B

b-The firm’s cost of external equity raised by issuing new stock is the same as the required rate of return on the firm’s retained earnings.

4-

answer is D

d-Risks associated with the use of the funds required by the project.

5-

Answer is A

a- A decrease in the market interest rates.

1-

accounts payable

because it results from credit purchase of supplies

2-

answer is D

The cost of preferred stock to a firm must be adjusted to an after-tax figure because 70% of preferred dividends received by a corporation may be excluded from the receiving company’s taxable income.

3-

answer is B

b-The firm’s cost of external equity raised by issuing new stock is the same as the required rate of return on the firm’s retained earnings.

4-

answer is D

d-Risks associated with the use of the funds required by the project.

5-

Answer is A

a- A decrease in the market interest rates.