而权益资本成本是普通股股东要求的预期报酬率。
And the cost of equity capital is the minimum rate of return the request to common stock shareholders.
但是长期以来，权益资本成本的计算往往被企业所忽视。
However, for a long time, the calculation of cost of equity capital is often overlooked by businesses.
不同类型的自愿信息披露对权益资本成本的影响是否存在不同呢？
Does different type of disclosure have different effect on the cost of equity capital?
传统会计利润指标最大的缺陷在于忽略了对权益资本成本的确认和计量。
The most awful defect of traditional accountant profit target lays in neglecting the confirmation and measurement about equity capital cost.
EVA考虑权益资本成本，从经济角度定义利润，使经营者和股东利益趋于一致；
EVA considers the interests of the cost of capital, has the definition of profits from the economic point, makes the operators and the interests of shareholders in line.
本文以上市公司的权益资本成本为衡量指标，分别从法的建立和法的实施两个方面研究我国中小投资者法律保护的作用。
This paper examines the effect of investor protection by focusing on if the law and its enforcement can lower the cost of equity in Chinese stock market.
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.
本文结合权益资本成本理论和人力资本产权理论，通过对现行收益分配模式进行分析，提出了利益相关者逻辑下的收益分配模式。
This article analyzes the current income distribution model and get the model of stakeholders participating based on equity capital cost theory and human capital property theory.
鉴于韩国和欧洲最近先后发生的一系列负面事件，本文主要讨论主权风险。主权风险是CTCapital公司的权益资本成本模型的一个重要组成部分。
Given recent events in Korea and Europe, this article discusses sovereign risk, an important component of CT capital's cost of equity capital model.
为取得矿区权益而发生的成本在发生时予以资本化，按照取得时的成本进行初始计量。
The costs of obtaining the mineral interests in properties are capitalised when they are incurred and are initially recognised at acquisition costs.
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.
其核心在于考虑了权益资本的成本，在计算该指标时还需对GAAP进行调整。
The key viewpoints of EVA are that EVA include cost of equity capital, and get EVA by adjusting GAAP.
衡量企业资本结构的方法通常有比较资金成本法、权益资本利润率法和每股收益分析法。
The methods which can measure the capital structure of corporations, include comparing fund cost, equity capital interest rate and analyzing lucre of pers hare.
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.
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.
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.
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...
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...
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