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企业外汇借款的成本是指企业筹借和使用外汇借款所付出的代价,包括支付的利息、费用和外币折合差额等。外汇借款的成本额与借款额的百分比,称为外汇借款成本率。企业的借款成本率应当低于企业资金利润率,企业才能获得财务杠杆利益,提高自有资金利润率。因此,企业在借用外汇借款之前,就应测算借款成本率,并与资金利润率比较,以考察外汇借款的使用是否有利于提高企业经济效益。影响企业外汇借款成本率高低的
The cost of an enterprise’s foreign exchange borrowing refers to the price paid by the enterprise for borrowing and using foreign exchange borrowings, including interest, expenses, and foreign currency translation differences. The percentage of the cost of foreign exchange borrowings and the amount of borrowings is called the foreign exchange borrowing cost rate. The company’s borrowing cost rate should be lower than the enterprise’s capital profit rate, so that the company can gain financial leverage and improve the profitability of its own funds. Therefore, before borrowing foreign currency loans, the company should measure the borrowing cost rate and compare it with the profit rate of the funds in order to examine whether the use of foreign exchange loans is conducive to improving the economic efficiency of the enterprise. Impact on the cost of corporate foreign exchange borrowing