债务资本

实证结果表明股权集中度、风险投资、独立董事、债务资本市场对IPO盈余管理均存在着显著影响。

The empirical results show that ownership concentration , venture capital , independent directors as well as debt capital markets can significantly affect IPO earnings management .

分析得出，长期内高校资本结构多元化存在多种权益资本与债务资本模式，而短期内我国高校资本结构多元化应主要选择BOT融资模式与金融机构贷款融资模式。

It is concluded that there are manifold equity capital methods and debt capital methods in the diversification of the academies ' capital structure in a long term ;

周一苹果（Apple）重返债务资本市场，售出65亿美元债券，这家iPhone制造商是在利用借债成本下降之机，为其雄心勃勃的股票回购计划融入资金。

Apple returned to the debt capital markets on Monday with the sale of $ 6.5bn in bonds as the iPhone maker took advantage of a drop in borrowing costs to fund its aggressive share buyback programme .

债务资本市场仍然很友好，尤其是对信用评级高的大公司，瑞银全球首席投资官马克•海菲尔（MarkHaefele）表示。

Debt capital markets remain very friendly , in particular for large companies with high credit ratings , said Mark Haefele , global chief investment officer at UBS .

EVA绩效考核体系作为一项先进的绩效评价体系，不仅综合考虑了债务资本与权益资本，且最终旨在体现价值增值部分，即反映出企业经营真实的绩效。

EVA index evaluation system as a advanced assessment system , consider not only the debt capital , but also consider the equity capital , making the final result reflects the increase in the value part of a true reflection of the effect of business .

一位投资者说：借款人不得不改变自己对于筹集债务资本的态度。

Borrowers have to change their attitude to raising debt capital .

现代企业的资本来源有权益资本和债务资本。

Contemporary enterprise capitals cover the equity capital and the debt capital .

债务资本成本就是利率成本再扣除抵税的影响。

The formula to calculate capital cost of debt is quite easy .

企业最优资本结构模型的构建&当债务资本成本相对不变时

The Best Capital Structure Model of Enterprises With Relative Unchangeable Due Capital Cost

拉美债务资本化及中国对拉美投资构想

Debt - capitalization in Latin America and proposition to china 's investment there

债务资本成本：一个基本的理论问题

Debt cost : A Basic Theory Problem

议债务资本成本的计算

Discussion on calculation of debt capital cost

资本结构主要是指企业取得各项资金的来源之间（如权益资本与债务资本）的相对比例关系。

The Capital Structure mainly represents the relative proportional relationship among the resources of different capital .

普通企业的资本结构一般指企业的权益资本与债务资本的比例。

The ordinary capital structure generally refers to the proportion of equity capital and debt capital .

新闻集团的债务资本比率为0.8，而其他大型出版公司的平均比率仅为0.3。

The debt-to-equity ratio is 0.8 , vs. an average 0.3 for the other large publishing companies .

为什么内部股东有足够的资本还要向外部筹集权益及债务资本？

Why an internal stockholder with enough capital still raise external rights , interests and debt capital ?

由于可转换债券兼有债务资本和权益资本的双重特性，其定价方法比较复杂。

The binary feature of convertible bonds , which are both equity and debt , makes pricing complicated .

狭义的资本结构则是指公司长期债务资本和长期权益资本的构成比例。

The capital structure of the narrow sense means the ratio of long-term debt capital and long-term equity capital .

研究结果显示，中小板上市公司融资效率的影响因素主要是资金成本因素和长期债务资本化程度。

Results show that the main factors of financing efficiency were capital costs and capitalization levels of long-term debt .

资本结构（又称融资结构）是企业酬资决策的核心问题，其主要是指债务资本和股权资本的比例关系。

The capital structure ( named as financial structure too ) is the core content of the enterprise financing decision-making .

资本结构由债务资本和权益资本构成，进而引出股权融资偏好、股权结构、债权人市场及其内部组成等更深层次的问题。

There brings the deeper problems , such as preference of equity financing , ownership structure and the market of creditors .

而当资产收益率低于债务资本成本时则应该减少负债以降低损失。

When company 's assets earning ratio is lower than the debt capital cost proper to decrease in debt to reduce losses .

孟文能表示，再保险业务是一个增长领域，而债务资本市场是我们瞄准的另一个领域。

Mr Menon cites reinsurance as a growth area , and debt capital markets as another area we have our sights on .

如果借款利率始终高于折现率，公司在持有债务资本阶段不宜进行股利分配；

If the interest rate is always higher than the discount rate , dividend should not be paid when the firm has debt .

企业债务资本结构作为公司治理理论的一个重点研究领域，缺乏对它的考察使现存的研究不尽完美。

Corporate debt capital as corporate governance theory , a key research areas , the lack of its investigation to study the existing imperfect .

而中小企业融资难是中小企业发展的主要障碍，通常在权益资本融资和债务资本融资两方面都存在缺口。

While financing difficulty is the main barrier when small-medium enterprises develop . Commonly they have gaps on both equity financing and debt financing .

目前，中国联通总资产达1133.4亿元，债务资本率为31.5%。

At present , the total assets of China Unicom reached RMB 113.34 billion , and the debt to capital ratio was 31.5 % .

高盛预计，如果继续实施这些改革措施，未来10年内中国债务资本市场的市值可能增加一倍。

If these reforms continue , this could double the capitalisation of China 's debt capital markets over the next decade , Goldman Sachs predicts .

正如一位债务资本市场银行家所言：“如果另一种出路是丢掉你的工作，那么你就能非常迅速地改头换面。”

As one debt capital markets banker says : " if the alternative is losing your job , you can reinvent yourself pretty quickly . "

在金融体制中，麦克米伦缺口现象实质上是一种市场失灵，具体为权益资本融资缺口和债务资本融资缺口双缺口。

Macmillan Gap is virtually a sort of market malfunctions in the financial system in the form of equity-capital financing gap and debt-capital financing gap .