| TC | Re | Rd | D/E | TC | Re | Rd | D/E |
| 企业所得税率 | 权益资本成本 | 税前债务资本成本 | 带息债务/权益 | 企业所得税率 | 权益资本成本 | 税前债务资本成本 | 带息债务/权益 |
| 25% | 8% | 3.00% | 6.6667 | 15% | 8% | 3.00% | 11.1111 |
| 4.00% | 4.0 | 4.00% | 6.6667 | ||||
| 5.00% | 2.40 | 5.00% | 4.0 | ||||
| 5.50% | 1.8182 | 5.50% | 3.0303 | ||||
| 6.00% | 1.3333 | 6.00% | 2.2222 | ||||
| 6.40% | 1.0 | 6.50% | 1.5385 | ||||
| 6.50% | 0.9231 | 6.96% | 1.0 | ||||
| 7.00% | 0.5714 | 7.00% | 0.9524 | ||||
| 7.50% | 0.2667 | 7.50% | 0.4444 | ||||
| 8.00% | 0 | 8.00% | 0 |