资本成本是指公司为筹集和使用资本而付出的代价,也就是从债权人和投资者那里获得各类资本的综合成本,包括资本发行成本和使用成本。资本发行成本是指在筹资过程中发生的各种费用,如发行股票、债券等支付的发行手续费、承销费、印刷费、资产 The cost of capital refers to the company's cost of raising and using capital, which is the total cost of various types of capital obtained from creditors and investors, including the cost of capital issuance and the cost of use. The cost of capital issuance refers to the various expenses incurred during the fund-raising process, such as issuing fees, underwriting fees, printing fees and assets paid by issuing shares and bonds