| 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% | 9% | 3.00% | 8.0 | 15% | 9% | 3.00% | 13.3333 |
| 4.00% | 5.0 | 4.00% | 8.3333 | ||||
| 5.00% | 3.20 | 5.00% | 5.3333 | ||||
| 5.50% | 2.5455 | 5.50% | 4.2424 | ||||
| 6.00% | 2.0 | 6.00% | 3.3333 | ||||
| 6.50% | 1.5385 | 6.50% | 2.5641 | ||||
| 7.00% | 1.1429 | 7.00% | 1.9048 | ||||
| 7.20% | 1.0 | 7.50% | 1.3333 | ||||
| 7.50% | 0.80 | 7.83% | 1.0 | ||||
| 8.00% | 0.50 | 8.00% | 0.8333 | ||||
| 8.5% | 0.2353 | 8.5% | 0.3922 | ||||
| 9.0% | 0 | 9.0% | 0 |