| 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 |
| 27% | 8% | 3.0% | 6.1728 |
| 4.0% | 3.7037 | ||
| 5.0% | 2.2222 | ||
| 5.5% | 1.6835 | ||
| 6.0% | 1.2346 | ||
| 6.3% | 1.0 | ||
| 6.5% | 0.8547 | ||
| 7.0% | 0.5291 | ||
| 7.5% | 0.2469 | ||
| 8.0% | 0 |