A simple example reveals that the existing weighted average cost of capital(WACC) formula for valuation conflicts with the principle of value additivity.
一个简单的例子揭示了现有的加权平均资本成本(WACC)计算公式违背了价值的可加性原理。
Based on an actual project case,the paper introduces a simple estimating method of weighted average cost of capital(WACC) using capital assets pricing model(CAPM),Hamada formula,risk index regression calculation method and financial information published by public company.
利用资本资产定价模型、哈莫德公式、风险指数回归计算方法和上市公司公开披露的财务信息,结合一具体项目,介绍一投资项目加权平均资本成本的简单估算方法。
WACC is widespread used in international investment appraisal.
借鉴目前国际上使用较为广泛成熟的加权平均资本成本方法,提出适合我国国情的基准收益率的确定方法。
Of WACC in Assessing Inpidual Project;
谈加权平均资本成本法在个别项目评估中的应用
Weighted Average Cost of Capita
加权平均的资本成本
Effect of Personal Taxes on Weighted Average Capital Cost;
个人所得税对公司加权平均资金成本的影响
weighted average cost prices c.i.f.
加权平均的到岸成本价格
The weighted average process costing method averages the costs for the beginning work in the process with the current production.
加权平均法将期初存货的成本加上本期发生的成本平均分摊到单位产品之上。
Under FIFO, the first costs into inventory are the first costs out to cost of goods sold- hence the name first-in, first-out.
加权平均法通常被称为平均成本法，是建立在当期存货的平均成本基础上。
The capitalization rate shall be calculated and determined in light of the weighted average interest rate of the general borrowing.
资本化率应当根据一般借款加权平均利率计算确定。
Our overall interest cost, after allowing for expenses of issuance, is slightly over 10%.
包含发行成本在内，平均的资金成本约在10%上下
The weighted average cost represents to some degree the various costs experienced in accumulating the goods currently on hand.
加权平均成本在某种程度上代表了现存商品在流转过程中所发生的各种成本。
Therefore, weighted average costs fall between the extreme cost figures that can result from other methods.
因而,加权平均成本处在从其他方法中可能得出的较大和较小的成本数字之间。
The weighted average unit cost is computed by piding the total cost of goods available for sale by the number of units available for sale.
加权平均单位成本是通过将可供销售的商品总成本除以可供销售的商品数量来求得的。
it rate of capita
资本未平均化的利润率
The accounting rate of return is calculated by piding the average annual profits from a project into the average investment cost.
用平均投资成本去除平均年利润即可计算出会计收益率。
value at average acquisition cost
按平均购置成本估值
average incremental cost - AIC
平均增量成本(简写为AIC
Generally, there are two process costing methods employed by the firms: FIFO and weighted average.
分步法在计算产品成本的时候有两种具体的操作形式,即先进先出法和加权平均法。
average earning assets - AEA: Average interest return on earning assets less average rate of Borrowing costs.
平均创收资产(简写为AEA):创收资产的平均利息收益减去平均借款成本。
Companies Investor Relations Management Level and the Cost of Equity Financing
上市公司投资者关系管理水平与股权融资成本