1、银行借款成本率=[7%*(1-25%)]/(1-2%)=5.36%2、债券资本成本率= (14/15)*9%(1-25%) /(1-3%) =6.49%3、优先股资本成本率=12%/(1-4%) =12.5%4、普通股资本成本率=1.2/10/(1-6%) +8% =20.77%5、留存收益的成本率=1.2/10+8%=20%6、综合资本成本率=5.36%*10%+6.49%*15%+12.5%*25%+20.77%*40%+20%*10%=14.94%