（2）、债务资本成本率（The cost of debt） D K d Rd 1 T 1 T P 1 f 其中：T 表示所得税率；（3）、股权资本成本率（The cost of equity） 在讨论股权资本成本（权益资本成...
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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.
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;
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.
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