average cost of capital meaning in English
平均资金成本
Examples
- Weighted average cost of capital wac
加权平均资本成本 - Weighted average cost of capital
加权平均资金成本 - Weighted average cost of capital
加权平均资本成本 - There is two things important on calculating eva . firstly it need to estimate the cost of the equity , then get the wacc ( weighted average cost of capital ) and the cost of the capital invested . secondly , some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
计算eva ，需要估算权益的成本，并由此计算出加权平均资本成本，最终确定资本投入的成本，另外，现有的通用会计准则扭曲了大量的价值创造活动，因而在计算eva时，也需要根据企业实际，对经营结果有重要影响的会计科目进行调整，以确保最终的eva能够全面反映企业的经营效果。