以下为句子列表：
英文: In this paper, the functional relation is established among weighted average capital cost, Earnings Before Interest and Tax and due capital cost, and the best capital structure model of enterprises with relative unchangeable due capital cost is obtained.
中文: 通过财务杠杆，建立了加权平均资本成本和企业息前税前盈余以及债务资本成本之间的函数关系，得出了企业债务资本成本相对不变时的最优资本结构模型。
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