The profit after finance costs derived from the toys operation declined 28 % to hk $ 38 , 206 , 000 during the period on the back of a global surge in the oil price and consequent increase in the costs of raw materials including plastic and fuel 玩具生产方面，由于全球石油价格飙升，导致塑胶及燃油等相关原料价格大幅上升，令扣除财务开支后溢利下跌28 ?至38 , 206 , 000港元。
Through analyzing costs and risks of enterprise organization form , this paper finds that there are different risks , financing costs , production costs , agent costs and tax costs between enterprises with different organization form 摘要通过对企业不同组织形式下的成本和风险分析发现：企业选择不同的组织形式会带来不同的风险、融资成本、生产成本、代理成本和税负成本。
The conclusion is that bond - financing cost is distinctly lower than the equity - financing cost . in the end , the author put forward some advice to optimize the financing - structure of the listed companies of china 接下来本文对我国汽车制造业上市公司的融资成本进行了实证研究,得出了债权融资成本显著高于股权融资成本的结论,并对产生这种的现象的深层次原因进行了分析。
The buyer filed a counterclaim alleging that the seller ' s claim should be set off agai t the amounts which the buyer estimates to be payable to the buyer by the seller , i . e . , the direct lo es , financing costs , lost profits and interest 买方提起反诉，声称应从卖方所索费用中扣除买方估计应由卖方赔偿买方的一笔费用，即：直接损失费、财务成本费、所损失的利润及利息费。
The buyer filed a counterclaim alleging that the seller ' s claim should be set off against the amounts which the buyer estimates to be payable to the buyer by the seller , i . e . , the direct losses , financing costs , lost profits and interest 买方提起反诉，声称应从卖方所索费用中扣除买方估计应由卖方赔偿买方的一笔费用，即：直接损失费、财务成本费、所损失的利润及利息费。
Thirdly , it constructs system of enterprises " financing efficiency which includes enterprises " financing cost , leverage of enterprises " financing , enterprises " financial structure and enterprises " corporative governing efficiency 再次，本文建立了企业融资效率体系，认为企业融资效率体系应包括企业融资成本、企业融资的杠杆效应、企业融资结构及企业法人治理效率。
The choice of enterprise ' s capital structure , on one hand is urged and stipulated by enterprise ' s goal directly , on the other hand is influenced by financing cost and financing risk , is still influenced by financing environment at the same time 企业资本结构的选择,一方面直接由企业目标驱动和规定,另一方面又受到融资成本和融资风险的影响,同时还受到融资环境的影响。
The low level of equity financing cost of the large shareholders , bad expectation of corporate performance , and control status of the large shareholders are helpful to equity financing preference of china ' s listed companies 我国上市公司在配股前后短期价格行为和配股后长期股价表现上也与成熟市场不同，我国上市公司配股除权日前后有显著的正异常收益，配股后长期有正异常收益。
Because of the advantages of it , such as : primarily being used to local infrastructure , the more flexible operation , the better reputation and the lower financing cost , etc , it has been used as an important financing tool in developed countries 由于地方公债主要用于地方基础设施建设，筹资灵活、期限较长、信用良好和筹资成本较低，成为各国地方政府普遍使用的重要融资工具。
