负债成本

但很多公司忽视了一项正在沿着供应链传递，或者正在改变产品和服务终端需求的碳负债成本，而这项成本可能要大得多。

But many companies ignore the – potentially much larger – costs of a carbon liability being passed down the supply chain or changing end demand for products and services .

你不把负债计入成本，那又该放到哪儿？

And if a debt shouldn 't be recorded at cost , how should it be recorded ?

经理人股权激励在减少了股东和经理人利益冲突，趋同了两者利益的同时；债权人会要求较高的风险补偿（风险溢价），这将导致负债代理成本上升。

Equity-based incentives for managers can reduce the agency cost between shareholders and managers , but creditors will demand higher risk premium .

股权代理成本假说和负债代理成本假说从两个角度解释了资本结构对高管薪酬业绩敏感度的影响。

Capital structure can affect executive compensation through two channels , agency cost of equity hypothesis and agency cost of debt hypothesis .

随着企业融资需求增大，负债融资成本也随之增加，因为相应的风险增大。

As the amount of money one need increased , the debt financing costs also will increase , because the corresponding risk increases .

资本结构对企业边际税率的影响与企业权益投资成本、负债筹资成本、投资收益有关。

The tax effect of corporate capital structure is relevant with the cost of equity investment , debt financing costs and investment income .

从产品、机构、人员、负债、成本、价格、销售、服务等方面分析我国磷复肥入世后的竞争力。

The competitive ability of phosphate compound fertilizer is analyzed from product , organization , person , debt , cost , price , market and service , etc.

然而，租赁融资除了在公司的融资决策上扮演重要的融资工具之外，在公司治理方面租赁融资也是减缓负债代理成本以及外部融资成本的机制。

However , lease financing is not only an important financing instrument for corporations , but also a mechanism for reducing agency cost of debt and external funding cost .

结果支持了负债代理成本理论，尤其为负债融资对高成长企业的投资不足影响提供了有力证据。

The results provide support to agency theories of corporate leverage , and especially evidence for the impact of financing structure on the underinvestment of firms with high growth opportunities .

但是，要想让欧元区不仅仅是一场因为可怕的资产和负债分割成本而维系的不幸婚姻，它必须有比这积极得多的基础。

Yet if the eurozone is to be more than a grim marriage sustained by the frightening costs of dividing up assets and liabilities , it has to be built on something vastly more positive than that .

发达的金融市场、公司组织形式和公司会计主体观念要求计算资本成本（包括负债资本成本和股权资本成本），从而产生了股权资本成本的构想。

The developed financial market , corporate organization and accountant-centred corporate conception require that corporate calculate capital cost , including cost of capital in debt and cost of stock capital , hence the construction of stock capital cost .

杠杆是一把双刃剑，它在增大企业风险的同时，也可能使企业获得超过其资产和负债固定成本的收益，从而增加企业或股东的额外收益。

The leverage is like a blades-sword . When it adds to the business risks , it can also help obtain more income than its assets and fixed cost of debt , thus increase additional income for the business enterprise or shareholder .

以创业者自身效用最大化为基本假设，综合考虑负债资金成本、资金收益、创业者自有资金和能力等因素，提出了创业者最优负债决策模型。

According to the main suppose that entrepreneur wants to maximize the advantages of himself , and taking the debt costs , capital incomes , the capital and capacity into consideration , the paper provides the best debt quantity model for the entrepreneur .

负债对代理成本的影响具有两面性。

The impact of debt on agency costs have two sides .

长期负债按照历史成本原则计量。

Long-term liabilities are measured in accordance with historical cost principle .

文章试图从负债的代理成本出发，对债权的治理机制做出相关分析。

The study is designed to analyzes the governance of the creditor 's rights from the perspective of agency costs of debt .

负债的代理成本包括事后改变红利政策问题、债权侵蚀问题、资产替代问题、低投资问题等；

The agency costs of debt include changing dividend policies afterwards , creditors ' rights being corroded , asset substitution and investment deficiency .

面对通缩，公司也选择偿还债务而不是进行投资，因为价格下跌增加了负债的实际成本。

Deflation also drove businesses to pay down debt rather than invest , since a declining price level increases the real cost of debt service .

负债筹资的成本虽然比较低，但必须考虑能否按期还本付息的问题，筹资风险相对较大。

Although the cost of debt fund raising risk is relatively low , but you must consider the possibility of scheduled debt-servicing problems , fund raising risks relatively large .

资产净值指的是基金投资组合资产的总市值减去基金的总负债以及其他成本费用后的净值。

NAV of an investment fund refers to the total value of the funds underlying investment portfolio , less any fees , charges , expenses and other liabilities accrued by the fund .

为了进一步研究控股股东代理造成的价值损失，从控股股东代理成本与负债融资代理成本两个方面，建立实物期权模型研究了控股股东代理的经济后果。

In order to study the loss due to controlling shareholder agency , real option models are built to study the economic consequences from two aspects of controlling shareholder agency costs and debt financing agency costs .

企业要维持正常的生产经营活动，避免环境风险，也需要相关的环境信息以利于生产经营决策的作出，这就要求企业必须能够提供环境资产、环境负债、环境成本等环境信息的信息系统。

Enterprises also need relevant environmental accounting information for their management decisions in order to maintain normal enterprise production and management and reduce environmental risks . All these ask for enterprises to establish a system to provide environmental information such as environmental assets , environmental liabilities and environmental costs etc.

无形资产在资产负债表中以成本价列示。

Intangible assets appear in the balance sheet at their cost .

负债经营在企业成本中的作用分析

Analyze the Action of Indebted Operation in Enterprise

研究结果表明：（1）负债融资与代理成本呈反方向变动。

The results show that : ( 1 ) agency costs of debt financing and changes in the opposite direction was .

债转股对改善企业资本结构，避免企业过度负债并降低代理成本是有效用的。

It is of great effectiveness for a debts-to-shares enterprise to better capital structure , to avoid excessive liabilities and to decline agency cost .

短期负债融资对代理成本产生显著的负向作用，而长期负责融资的系数未通过显著性检验，对代理成本并没有负向的效应。

Short-term debt financing agency costs have a significant negative effect , while the coefficient responsible for financing long-term significance test does not pass on agency costs , and no negative effects .

最后，针对我国运用公允价值理论计量保险负债以及利用资本成本法核算风险边际提出了一些建议，希望我国保险业能够又快又好的健康发展。

Lastly some suggestions are put forward directing at the application of fair value principle estimating insurance liability in china , hoping that insurance industry in china will have a quick and good development .

在动态层面上，决定负债风险的主要因素是经济增长和负债成本。

From the dynamic facet , the main factors that determine the debt risk are economy growth and debt cost .

因此，如果债务确实没有得到补贴，改变股本负债比率应该不会影响为资产负债表融资的成本。

Thus , if debt were truly unsubsidised , changing the ratio of equity to debt should not affect the costs of funding the balance sheet .