Để phục vụ cho hoạt động kinh doanh, công ty A duy trì nguồn vốn như sau: Tổng nguồn vốn 10 tỷ đồng, trong đó:
- Nợ dài hạn từ vay ngân hàng 4 tỷ đồng, lãi suất 12%/năm, trả lãi hàng năm, gốc trả một lần khi
khoản vay đáo hạn. Thuế suất thuế TNDN là 20%
- Vốn huy động 2 tỷ đồng do công ty phát hành mới cổ phiếu ưu đãi, với chi phí phát hành
5%/cp, giá phát hành 40 000đ/cp, cổ tức trả đều hàng năm là 5000đ/cp
- Vốn cổ phần 4 tỷ đồng do công ty có 400 000 cổ phiếu thường đang lưu hành, giá bán 20
000đ/cp. Công ty dự kiến trả cổ tức cho cuối năm là 3000đ/cp và duy trì mức lợi nhuận tức
tăng trưởng đều 2% cho các năm còn lại.
Câu hỏi: Tính chi phí sử dụng vốn bình quân WACC của cty A

Suzanna decided not to pay federal income tax, saying that paying federal income tax is optional. describe two possible consequences of suzanna’s decision

Price and efficiency variances, journal entries. the schuyler corporation manufactures lamps. it has set up the following standards per finished unit for direct materials and direct manufacturing labor: direct materials: 10 lb. at $4.50 per lb. $45.00 direct manufacturing labor: 0.5 hour at $30 per hour 15.00 the number of finished units budgeted for january 2017 was 10,000; 9,850 units were actually produced. actual results in january 2017 were as follows: direct materials: 98,055 lb. used direct manufacturing labor: 4,900 hours $154,350 assume that there was no beginning inventory of either direct materials or finished units. during the month, materials purchased amounted to 100,000 lb., at a total cost of $465,000. input price variances are isolated upon purchase. input-efficiency variances are isolated at the time of usage. 1. compute the january 2017 price and efficiency variances of direct materials and direct manufacturing labor. 2. prepare journal entries to record the variances in requirement 1. 3. comment on the january 2017 price and efficiency variances of schuyler corporation. 4. why might schuyler calculate direct materials price variances and direct materials efficiency variances with reference to different points in time

You are working on a bid to build two city parks a year for the next three years. this project requires the purchase of $249,000 of equipment that will be depreciated using straight-line depreciation to a zero book value over the three-year project life. ignore bonus depreciation. the equipment can be sold at the end of the project for $115,000. you will also need $18.000 in net working capital for the duration of the project. the fixed costs will be $37000 a year and the variable costs will be $148,000 per park. your required rate of return is 14 percent and your tax rate is 21 percent. what is the minimal amount you should bid per park? (round your answer to the nearest $100) (a) $214,300 (b) $214,100 (c) $212,500 (d) $208,200 (e) $208,400