这句话表明当在评估一个公司的权益性资本的时候,这里有很多评估答案都可以被认为在合适的范围内合理的正确答案。
The words imply that when trying to value the equity capital of a business, there is range of possible correct answers, all of which can be justified as being the most appropriate.
在5%的统计学水平上,权益资本成本、平均资本成本、息税前收益率的标准离差率和财务杠杆系数四者之间无明显的相关性。
Based on 5% of statistics there are no apparent relationships between equity capital cost, average capital cost, standard variation coefficient of EBIT and degree of financial leverage.
在提出应确认并计量权益资本的成本,建立资本成本会计的同时,对资本成本会计的若干问题进行了尝试性的探讨。
So we should identify and measure the cost of equity capital cost, at the same time, establish capital cost accounting. It also gives a trial discussion to some points of capital cost accounting.
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