2472. Which of the following factors does not affect the capital structure of a company?

Cost of capital
Composition of the current assets
Size of the company
Expected nature of cash flows
✅ The correct answer is B.
Composition of the current assets does not affect the capital structure of a company. Current assets include cash, cash equivalents, accounts receivable, stock inventory, marketable securities, pre-paid liabilities, and other liquid assets.

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