1、普通股资金成本=12%/（1-5%）+5%=17.63% 留存收益资金成本=12%+5%=17%2、债券资金成本=10%*（1-33%）/（1-2%）=6.81% 优先股资金成本=12%/（1-3%）=12.37% 综合资金成本=6.81%*4000/10000+12.37%*1800/10000+17.63%*3200/10000+17%*1000/10000=12.29%
