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下列关于企业估计债务成本的说法，正确的有（ ）。
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下列关于企业估计债务成本的说法，正确的有（ ）。

A 计算加权资本成本时，通常不考虑短期债务
B 对债权人来说，公司债券的期望收益小于债务人的承诺收益
C 对债权人来说，公司债券的期望收益等于债务人的承诺收益
D 对企业来说，债务成本小于债权人的期望收益
E 对企业来说，债务成本等于债权人的期望收益

正确答案
ABD
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