26.1 Capital Investments and Project Measures 31:15 26.2 Capital Allocation Principles and Real Options 19:01 27.1 Weighted Average Cost of Capital 13:00 27.2 Capital Structure Theories 23:06 28.1 Business Model Features and Types 11:50 29.1 Financial Statement Roles 36:39 30.1 Revenue Re...
答:加权平均资本成本是指债务资本的单位成本和股本资本的单位成本根据债务和股本在资本结构中各自所 占的权重计算的平均单位成本。加权平均资本成本(WACC)法要求对无杠杆企业的现金流量(UCF)按加权平 均资本成本 rWACC 折现,从而对企业价值进行估价。 根据债务和股本在资本结构中各自所 占的权重计算的平均单位成本。加...
平均资本成本是权益资本成本和债务资本成本的加权平均,所以,通常称之为加权平均资本成本(RWACC),其计算公式如下: [*] 式中的权数分别是权益占总价值的比重,即[*];和负债占总价值的比重,即[*]。显然,若企业无负债,即是一个100%权益企业,其平均资本成本就等于权益资本成本RS;若企业负债特别多而权益几乎为0,即...
沪江词库精选weighted average cost of capital是什么意思、英语单词推荐 【经】 加权平均的资本成本 相似短语 weighted average cost of capital 【经】 加权平均的资本成本 weighted average unit cost 加权平均单位成本 weighted average index 加权平均指数 weighted arithmetic average 加权算术平均数 weighted...
乾坤未定,你我皆是黑马。acca被誉为“国际财会界的通行证”,含金量比较高。同学们若想一次通过ACCA考试,需要严格执行学习计划,巩固基础知识点。今天为同学们整理了Weighted average cost of capital(加权平均资本成本)相关知识点,具体内容如下。 【内容导航】 ...
weighted average cost of capitalThe weighted average cost of capital (WACC) reflects the combined cost of debt and equity with the weights of the capital sources based on their market value rather than book value. In instances where a capital structure is expected to change, it is more ...
When computing the weighted average cost of capital (WACC) and assuming a fixed-rate non-callable bond is currently selling above par value, the before-tax cost of debt is closest to the: A.coupon rate. B.yield to maturity. C.current yield. 相关知识点: 试题来源: 解析 B B is correc...
time cost (按时间计算的费用成本) 时间成本 job lot method (指成本计算等) 分批法 insurance and freight (CIF)(成本加保险费运费) 到岸价 mark up (指成本加利变成售价) 加利 market price method (指联合成本的分配) 市价法 real account (即资产帐户负债帐户及资本帐户) 实帐户 number average (数量平均...
网络释义 1. 加权平均资金成本 商务培训网 ... without charge 免费Weighted Average Cost of Capital加权平均资金成本World Bank 世界银行 ... training.mofcom.gov.cn|基于237个网页 2. 加权平均资本成本 cost - 英汉词典 ... wage cost 工资成本weighted average cost of capital加权平均资本成本household costs...
Definition: The weighted average cost of capital (WACC) is a financial ratio that calculates a company’s cost of financing and acquiring assets by comparing the debt and equity structure of the business. In other words, it measures the weight of debt and the true cost of borrowing money or...