| 债务资金个别资本成本率计算的讲解 |
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| 引用本文： | 赵莹.债务资金个别资本成本率计算的讲解[J].价值工程,2014(16):191-192. |
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| 作者姓名： | 赵莹 |
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| 作者单位： | 桂林电子科技大学商学院,桂林541004 |
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| 基金项目： | 广西区教育厅特色专业“桂林电子科技大学会计学特色专业建设”项目资助. |
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| 摘 要： | 个别资本成本率的计算是财务管理课程的重要内容之一。计算个别资本成本率的公式较多,学生掌握起来有一定难度,本文归纳出计算债务资金资本成本率的通用公式,以便学生更好掌握相关知识。
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| 关 键 词： | 债务资金 个别资本成本率 计算 |
Interpretation of Debt Capital Individual Capital Cost Calculation |
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| ZHAO Ying.Interpretation of Debt Capital Individual Capital Cost Calculation[J].Value Engineering,2014(16):191-192. |
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| Authors: | ZHAO Ying |
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| Institution: | ZHAO Ying ( School of Business, Guilin University of Electronic Technology g Guilin 541004 China ) |
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| Abstract: | The calculation of individual capital cost rate is an important content of financial management courses. Individual capital cost calculation formulas are various, so students have certain difficulty mastering them. This paper concludes the general formula for calculating the debt capital cost rate, so that students can master the knowledge better. |
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| Keywords: | debt capital individual capital cost rate calculation |
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