② equity rate of return on capital method. Is assumed that the total enterprise funds and the structure is established, the total interest charges paid by enterprises, the same unit profit share of interest expense is also a corresponding reduction in EBIT growth, leading to its own funds profitabil

2 interest rate of return on capital. Total assumes that the enterprise funds, established business structure and the interest paid, total cost does not change the Profit before tax increased interest rates when the unit profit sharing, and the interest cost is reduced, resulting in profitability of

② equity rate of return method. Assumes that the total funds of enterprises and the structure of the established enterprise does not change the total interest costs to be paid, when earnings before interest and taxes profit growth, profits are assessed i