The calculation of individual capital cost rate is an important content of financial management courses. Individual capital cost calculation formulas are various, so students have certain difficulty mastering them. This paper concludes the general formula for calculating the debt capital cost rate, so that students can master the knowledge better.%个别资本成本率的计算是财务管理课程的重要内容之一。计算个别资本成本率的公式较多，学生掌握起来有一定难度，本文归纳出计算债务资金资本成本率的通用公式，以便学生更好掌握相关知识。
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