单选题:丙企业发行面值为1000万元的优先股,筹资费率为5%,每年支付20%的股利,则优先股的成本为(  )%。

题目内容:
丙企业发行面值为1000万元的优先股,筹资费率为5%,每年支付20%的股利,则优先股的成本为(  )%。 A.25
B.10
C.20
D.21.05
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