CFA公司金融科目中capital structure资本结构的考题如何呢？是不是很难呢？

一件事无论太晚或者太早，都不会阻拦你成为你想成为的那个人，备考CFA也是这样，即便CFA考试知识点再难，也阻挡不了你学习的热情，在CFA科目中公司金融也是很重要的知识点，那这个CFA公司金融科目中capital structure资本结构的考题如何呢？是不是很难呢？

Flynn Company has a capital structure of 40% debt, 50% common equity, and 10%  preferred equity, based on market values. Firms in Flynn’s industry have on average 30%  debt, 55% common equity, and 15% preferred equity. Flynn’s management intends to issue equity shares to bring the proportion of common equity up to 55% and keep the proportion of preferred equity at 10%. To estimate Flynn’s WACC, an analyst should use a weight of debt:

A  equal to 35%.

B  less than 35%.

C  greater than 35%.

【答案以及解析】 A If a company’s target capital structure weights are known, an analyst should use them in estimating the company’s WACC. Flynn’s target weight of debt is 100 – 55 –10 = 35%.

【核心词汇】

capital structure：资本结构

是指一个公司长期债务、优先股、普通股之间的比例关系，也即公司债务性融资和权益性融资之间的比例关系。

所以在备考中不仅仅或做题，还要知道考题中的关键词，这边有CFA考试题，以及官网的MOCK。