E公司全部长期资本为5000万元,债务资本比率为0.3,债务年利率为7%,公司所得税税率为25%。在息税前利 润为600,税后利润为300万元,则其财务杠杆系数为( )。 A. 1.21 B. 1.09 C. 1.32 D. 1.45
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