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【单选题】
某公司拟平价发行面值100元,期限3年,票面利率6%的债券,每年结息一次,发行费用为发行价格的5%;公司所得税税率为25%。则该批债券的资本成本率为:
A.
6.32%
B.
6%
C.
4.5%
D.
4.74%
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