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美国CPA习题：Business
“会看题不会做题”的现象是很多高会考生面临的问题，一看答案就能理解，不看答案就做不出来？还是在做题方面手太生！没有形成做题的思路和技巧。正保会计网校为大家整理了uscpa《Business》习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
The benefits of debt financing over equity financing are likely to be highest in which of the following situations?
a. High marginal tax rates and many noninterest tax benefits.
b. High marginal tax rates and few noninterest tax benefits.
c. Low marginal tax rates and few noninterest tax benefits.
d. Low marginal tax rates and many noninterest tax benefits.
【正确答案】D
【答案解析】Choice "b" is correct. The benefits of debt financing over equity financing are likely to be highest if marginal tax rates are high (because interest on debt is deductible for tax purposes) and if there are few noninterest tax benefits (because there is little or no reason to depart from debt financing).
Choice "c" is incorrect. The benefits of debt financing over equity financing are likely to be highest if marginal tax rates are high, not low (because interest on debt is deductible for tax purposes), and if there are few noninterest tax benefits.
Choice "a" is incorrect. The benefits of debt financing over equity financing are likely to be highest if marginal tax rates are high (because interest on debt is deductible for tax purposes) and if there are few, not many, noninterest tax benefits.
Choice "d" is incorrect. The benefits of debt financing over equity financing are likely to be highest if marginal tax rates are high, not low (because interest on debt is deductible for tax purposes), and if there are few, not many, noninterest tax benefits.
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