税前盈余 meaning in Chinese

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
摘要目前的各种资本结构理论难以准确地显示出财务杠杆、资本成本和企业息前税前盈余之间的联系，使理论对企业融资决策的指导作用受到限制。
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
通过财务杠杆，建立了加权平均资本成本和企业息前税前盈余以及债务资本成本之间的函数关系，得出了企业债务资本成本相对不变时的最优资本结构模型。