求翻译：②权益资本收益率法。假定企业资金总额及结构既定，企业支付的利息费用总额不变，当息税前利润增长时，单位利润所分摊的利息费用也相应减少，从而导致自有资金利润率的增长速度将会超过息税前利润的增长速度。只要在投资报酬率大于负债利率的情况下，负债比率越大，期望自有资金利润率就越高，表明负债比率接近100%时为最佳资本结构，这实质反映的是西方资本结构中的净收人理论。但是此理论没有考虑破产成本。是什么意思？

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