下列关于资本成本,正确的是()
A.股票融资的资本成本低于债券融资的资本成本
B.在利用净现值指标进行决策时,可以以资本成本作为贴现率
C.当投资项目的内部报酬率低于资金成本时,投资项目可行
D.资本成本是企业筹资决策中所要考虑的唯一因素
正确答案是B
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