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【单选题】
资金成本是指企业筹集和使用资金必须支付的各种费用，下列关于资金成本的说法中错误的是( )。
A.
资金成本包括用资费用和筹资费用
B.
企业的实际筹资额一般等于计划筹资额
C.
企业的实际筹资额一般不等于计划筹资额
D.
企业的资金成本=每年的用资费用÷筹资数额(1-筹资数额)
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