問題：When calculating the weighted average cost of capital, which of the following is the preferred method of weighting?
　　A. Current market values of debt and equity (ignoring reserves).
　　B. Average levels of the market values of debt and equity (ignoring reserves) over five years.
　　C. Current market values of debt and equity (plus reserves).
　　D. Book values of debt and equity.
　　答案：The correct answer is: Current market values of debt and equity (ignoring reserves).
　　Market values better reflect the investors' opportunity cost of investing in this company. Book values are less appropriate because they are historic and accounting-based and are not adjusted for inflation.