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NEW QUESTION: 1
기업은 추가 자본이 아닌 부채를 통해 내년 자본 프로젝트에 자금을 조달하기로 결정했습니다. 이 프로젝트의 벤치 마크 자본 비용은 다음과 같아야 합니다.
A. 새로운 부채 금융의 세후 비용.
B. 자본 조달 비용.
C. 새로운 부채 금융의 세전 비용.
D. 가중 평균 자본 비용.
Answer: D
Explanation:
A weighted average of the costs of all financing sources should be used, with the weights determined by the usual financing proportions. The terms of any financing raised at the time of initiating a particular project do not represent the cost of capital for the entity.
When an entity achieves its optimal capital structure, the weighted-average cost of capital is minimized. The cost of capital is a composite, or weighted average, of all financing sources in their usual proportions. The cost of capital should also be calculated on an aftertax basis.

NEW QUESTION: 2
Normal loss which has a scrap value in a process should be valued at:
A. A full share of the process cost minus the scrap value of the normal loss
B. Scrap value only
C. A full share of the process costs on the same basis as good production
D. Nil value
Answer: B

NEW QUESTION: 3
What is a best practice regarding the on boarding of new subscribers? Choose 2 answers
A. The first welcome email does not need to include an unsubscribe link.
B. The email content should be based on acquisition source and customer history.
C. The first welcome email should be sent within four to seven days of signing up.
D. The number of emails in a welcome series depends on the brand and the information new subscribers need to Know
Answer: A,D