In this paper, the functional relation is established among weighted average capital cost, Earnings Before Interest and Tax and due capital cost, and the best capital structure model of enterprises with relative unchangeable due capital cost is obtained.

  • 通过财务杠杆,建立了加权平均资本成本和企业息前税前盈余以及债务资本成本之间的函数关系,得出了企业债务资本成本相对不变时的最优资本结构模型。
  • 来源:互联网摘选更新时间:2026-07-14 04:24:55

  • 重点词汇
  • enterprisesn.事业( enterprise的名词复数 );事业心;企[事]业单位;企业发展;
  • beforeprep. 在…之前;先于,优于;当着…的面;与其…;
  • interestn.兴趣;吸引力;爱好;利息;利益;利益相关者;股权;利害关系;;
  • andconj. 和;与;而且;于是;然后
  • taxn.税(款);
  • establishedadj.已建立的;已设立的;已制定的;确定的;
  • withprep. 具有;和;用;有;以;跟;同;带有;使用;和…在一起;借;与…对立;关于;包括;因为;由于;与…方向一致;由…持有;为…工作;虽然;作为…的成员,为…所雇用;具有,有,带有;在…身上,在…身边;由于,因;在…那里,在…看来
  • theart.这个;指已提到或易领会到的人或事物;指独一无二的、正常的或不言而喻的人或事物;用以泛指;与形容词连用,指事物或统称的人;用于姓氏的复数形式前,指家庭或夫妇;(指特定用途的事物)足够,恰好;每,一;当前的,本,此;(重读,表示所指的为知名或重要的人或事物)
  • capital cost资本成本,资本费用;
  • weighted average加权平均值;
  • 相关例句
1、

Since 1994, in circulation for catering industry has been link imposes business tax, due to its full way way levied in accordance with the business, would cause repeated taxation and the enterprise the heavy taxes.

自1994年以来,在流转环节对餐饮业一直征收营业税,由于其按照营业全额道道课征,势必造成重复征税和企业税负过重。

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2、

A number of key issues around the complex trading scheme have yet to be resolved – such as the tax rate due on foreign holdings of Chinese stocks.

围绕这一复杂的交易计划,还有许多关键问题尚未得到解决,比如外资持有中国股票适用的税率。

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3、

Although it is collected extensively, there are many opportunities for enterprises to carry out value added tax planning due to the various preferential tax policies.

增值税作为我国目前最大的一种流转税,虽然其征收面大,但由于其税收优惠政策较多,这就给企业进行税收筹划提供了可行的空间。

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4、

Therefore, foreign countries are generally enjoying stable tax revenues due to the low tax rate and broad tax scope.

在税率方面,国外的物业税税率普遍比较低,虽然税率不高,但由于税基较宽,所以,税收收入稳定。

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5、

The deepest causes of tax evasion due to the interests, the culture and the tax law system are analyzed.

从利益和文化以及税收法律制度方面剖析了逃税的深层次原因。

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6、

The Compulsory Education and the Reform of Tax and Due in the Rural Areas

农村义务教育与农村税费改革

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7、

It intends to put the cash into US government bonds and savings accounts, and perhaps use some to pay the tax due on converting into shares the restricted stock units it has given to its 3,200 staff.

它打算把这笔钱用于购买美国国债、存入银行,也许还会用其中的一部分来支付将流通受限股(3200名员工持有此类股票)转换为普通股所产生的税额。

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8、

With the increase in the number and the expansion of the scale of science and technology-oriented SME, the amount of tax due, providing jobs, professional the number of applications are also growing.

随着科技型中小企业的数量的增加以及规模的扩大,其上交利税的额度、提供的就业岗位、专业申请的数目也在不断增加。

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9、

For taxable consumer goods sub-contracted for processing, the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located.

委托加工的应税消费品,由受托方向所在地主管税务机关解缴消费税税款。

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10、

We have already written to them to ask them to give severance pay to their staff and to pay the tax due to the government.

我们已致函要求它们向员工支付遣散费,并缴纳欠政府的税款。

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11、

Apply for instalment payment before the tax due date in case of genuine financial difficulties.

如你真的遇有经济困难,你可在到期缴税日之前申请分期缴税。

provided by jukuu

12、

Notwithstanding the foregoing, the deduction may not exceed the increase in tax due to the inclusion of such property in the gross estate.

但扣抵额不得超过赠与财产并计遗产总额后增加之应纳税额。

provided by jukuu

13、

The total amount of tax due is supposed to be roughly independent of whether the income is earned at home or abroad.

应纳税额总额大体上与所得是在本国取得的还是在外国取得的无关。

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14、

Perform test cases and maintain associated test records.

执行测试案例并且修正相关的测试纪录。

provided by jukuu

15、

This feature enables you to build robust and flexible test cases.

这一特性使您能够建造精力充沛和灵活的测试实例。

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16、

Finally, it tests and verifies the completed functions using test cases.

最后,设计测试用例,对完成的功能进行测试和验证。

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17、

Deploy and execute test cases within the WebSphere Application Server environment.

在WebSphere Application Server环境中部署并执行测试用例。

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18、

The generating test cases are directly determined test adequacy criteria.

测试充分性准则是整个软件测试的核心,它直接决定了测试用例的生成。

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19、

Research of Automatic Test Cases Generation Based on OCL

基于OCL文法的测试用例自动生成方法研究

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20、

This section contains throughput results when running a number of test cases.

这一部分包含在运行许多测试用例时获得的吞吐量结果。

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