试题与答案

丁企业向银行借入年利率8%的短期借款100万元,银行按借款合同保留了20%的补偿金额

题型:单项选择题

题目:

丁企业向银行借入年利率8%的短期借款100万元,银行按借款合同保留了20%的补偿金额。若该企业适用企业所得税税率为25%,不考虑其他借款费用,则该笔借款的资金成本为()。

A.6.0%

B.7.5%

C.8.0%

D.10.0%

答案:

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