当公司资产收益率高于债务资本成本时适当增加负债可以提高其经营业绩；
When company's assets earning ratio is higher than the debt capital cost proper to increase in debt to raise its business performance;
结合石油企业的生产经营特点，分别提出了总资本报酬率高于或低于债务资本成本时石油企业合理负债率和负债额的数量确定方法，并给出了案例分析。
The quantitative limits of rational debt of petroleum enterprise are calculated when total capital return ratio is higher or lower than debt capital cost respectively. A case of calculation is given.
但是希腊没有办法通过削减成本和出售资产，以获得足够的资本以偿还债务。
But there is no way Greece can generate enough money by cost-cutting and asset sales to pay off its debts.
据四个阶段的风险资本和债务期限，确定了可能的方式，资金筹措和资本成本。
According to a four-stage risk capital and debt maturity, determines the possible modes of financing and capital costs.
但由于债务本身亦存在代理成本，因此，企业资本结构决策必须在股权代理成本与债务代理成本之间做出权衡。
For debt also has agency cost, an enterprise has to weigh between equity agency cost and debt agency cost when making capital structure decision.
高昂的债务负担，庞大的固定资本和劳动成本，以及退休职员的退休金和医疗保障也增加他们的困难。
High debt burdens, huge fixed capital and Labour costs, as well as sizable pension and health care commitments to retirees added to their difficulties.
由于资本成本高低不同，权益筹资和债务筹资必须符合不同的边际资本产出水平条件。
Because of different costs of capital, equity financing and debt financing must satisfy their own required levels of marginal capital output.
EVA就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。
The Economic Value Added (EVA) is a measure of surplus value created on an investment, namely the difference in amount after the NOPAT (net operating profit after taxes) subtract cost of capital.
经济增加值EVA指企业税后净经营收益扣除包括股权和债务的加权资本成本后的经济利润。
Economic Value Added (EVA) is economic profit that is Net Operating profit After Tax deducted Weighted Average capital cost (include equity and debt capital cost).
企业最优资本结构是指使企业平均资本成本最低且企业价值最大的债务资本和权益资本的比例关系。
The optimum capital structure is the ratio of long-term liabilities to equities when the average cost of capital is lowest and the value of enterprise is max.
总的来看，未来的债务杠杆成本的变化会轻度压缩资本回报率。
Overall, then, future changes in the cost of leverage seem likely to have a mildly depressing effect on the return on equity.
总的来看，未来的债务杠杆成本的变化会轻度压缩资本回报率。
Overall, then, future changes in the cost of leverage seem likely to have a mildly depressing effect on the return on equity.
应用推荐