单选题 Dacon Inc. has a capital structure consisting of $40 million of liabilities and $50 million of equity. Dacon issues $3 million of preferred shares and $5 million of bonds with warrants attached (debt component comprises 70% of the value) for total cash proceeds of $8 million. Which of the following amounts is the revised debt-total capital ratio upon the issuance of the two new financial instruments?
【正确答案】 C
【答案解析】[解析] 300万美元的优先股应当被视为权益。对于附认股权的债券而言,500万美元×70%=350(万美元),其余的150万美元则应视为权益。
负债=4000万美元+350万美元=4350(万美元)
权益=5000万美元+300万美元+150万美元=5450(万美元)