解释/例子:
按资本类别的比例计算公司资本成本的方法。加权平均资本成本的计算方法包含所有资金来源，包括普通股、优先股、债券及所有长期债务
计算方法为每种资本的成本乘以占总资本的比重，然後将各种资本得出的数目加起来
其中：
Re = 股本成本
Rd = 债务成本
E = 公司股本的市场价值
D = 公司债务的市场价值
V = E + D
E/V = 股本占融资总额的百分比
D/V = 债务占融资总额的百分比
Tc = 企业税率

• Letter of Comfort
• Letter of Credit
• Letter of Indemnity
• Letter of Intent
• Leveraged Buyout (LBO)
• Leveraged Lease
• Leveraged Recapitalization
• Liability
• LIBOR
• Life Expectancy
• Life Insurance
• LIFO
• Limited Liability Company (LLC)
• Limited Partnership
• Line of Credit
• Liquidated Damages
• Liquidation
• Liquidity
• Liquidity Preference Theory
• Liquidity Risk
• Liquid Market
• Listed Security
• LLC
• Loan
• Loan Loss Provision