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【单选题】
某企业发行一债券,面值2000元,期限5年,票面利率10%,每年付息一次,到期一次还本,发行费率5%,所得税税率为25%,则该债券的资本成本为
A.
8%
B.
8.78%
C.
9%
D.
9.28%
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A.
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