试题与答案

甲公司某长期借款的筹资净额为95万元,筹资费率为筹资总额的5%,年利率为 4%,所得

题型:单项选择题

题目:

甲公司某长期借款的筹资净额为95万元,筹资费率为筹资总额的5%,年利率为 4%,所得税率为25%。则该长期借款的筹资成本为( )。

A.3%

B.3.16%

C.4%

D.4.21%

答案:

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参考答案:A解析:[知识点] 《中华人民共和国药品管理法实施条例》:法律责任;《中华人民共和国药品管理法》:法律责任

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