以下为句子列表：
英文: At present, it is difficult to accurately display the financial lever, capital cost and Earnings Before Interest and Tax with any capital structure theories, which limits the role playing in finical decision of enterprises.
中文: 摘要目前的各种资本结构理论难以准确地显示出财务杠杆、资本成本和企业息前税前盈余之间的联系，使理论对企业融资决策的指导作用受到限制。
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