税后债务成本是 金融会计专业用语，税后债务成本据企业的负息债务具体情况计算出税前债务成本，之后根据企业适用的所得税率计算债务税后成本，通常用Kd表示。
经济增加值是从税后净利润中扣除包括股权和债务的所有资金成本后的真实经济利润。
Economic Value Added is the real economic profits for all the cost of funds including equity and debt are deducted from the net profit after tax.
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).
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.
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