It is studied on the condition of debt-existing, the marginal cost of equity, the actual marginal cost of capital, idle capital, the corporate income tax, the lack and the extent of the model, and the various cost rates of debt.

• 文中进一步研讨了考虑已有债务、自有资本的边际成本、实际边际资本成本、闲置资本和企业所得税的情况，该模型的不足和适用范围，以及债务资本的各种资金成本率。