稅前盈餘 的英文怎麼說
中文拼音 [shuìqiányíngyú]
稅前盈餘
英文
pre-tax profits-
At present, it is difficult to accurately display the financial lever, capital cost and earnings before interest and tax with any capital structure theories, which limits the role playing in finical decision of enterprises
摘要目前的各種資本結構理論難以準確地顯示出財務杠桿、資本成本和企業息前稅前盈餘之間的聯系,使理論對企業融資決策的指導作用受到限制。When the rate of property fee before tax is greater than firm liability interest rate. improving liability rate can add firm surplus of every stock for the action of finance level. when the rate of property fee before tax is less than firm liability interest rate. improving liability rate can reduce firm surplus of every stock for the action of finance level
當資產稅前報酬率( ebit a )大於企業的負債利息率時,提高負債比例,由於財務杠桿的作用,能夠增加企業每股盈餘,當資產稅前報酬率( ebit a )小於企業負債利率時,提高負債比例,將減少企業的每股盈餘。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
通過財務杠桿,建立了加權平均資本成本和企業息前稅前盈餘以及債務資本成本之間的函數關系,得出了企業債務資本成本相對不變時的最優資本結構模型。
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