题目
Which of the following is not a reason why target capital structure and actual capital structure tend to differ?
选项
A.Financing is often tied to a specific investment.
B.Companies raise capital when the terms are attractive.
C.Target capital structure is set for a particular project, while actual capital structure is measured at the consolidated company level.
答案
C
解析
Companies generally raise finance when capital is needed, such as for investment spending or when market pricing and terms are favorable for debt or equity issuance. 公司通常在需要资本时筹集资金，如投资支出，或市场定价和条件有利于债务或股权发行。