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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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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英文: The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
中文: 通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
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英文: This paper analyzes several criterions on excellent capital structure and thinks that the market value is the fine criterion.
中文: 摘要文章分析了最优资本结构的几种衡量标准，认为市场价值是衡量最优资本结构的最佳标准。
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英文: [summary]The article is based on analyzing current situation of problem on Nationalized Business Capital Structure and the result of Nationalized Business Capital Structure arising therefrom, so as to define what business capital structure is, analyze cur
中文: 本文以分析国有企业资本结构问题的现状以及由此造成的原因为切入点，对国有企业资本结构的定义进行界定，分析国有企业资本结构的现状，对国有企业资本结构的现状详细分析，并提出了优化国有企业资本结构。
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