A.在其他因素一定時(shí),產(chǎn)銷量越小,經(jīng)營(yíng)杠桿系數(shù)越大 B.在其他因素一定時(shí),固定成本越大,經(jīng)營(yíng)杠桿系數(shù)越小 C.當(dāng)固定成本趨近于0時(shí),經(jīng)營(yíng)杠桿系數(shù)趨近1 D.當(dāng)固定成本等于邊際貢獻(xiàn)時(shí),經(jīng)營(yíng)杠桿系數(shù)趨近于0
A.銷售額變動(dòng)率 B.每股利潤(rùn)變動(dòng)率 C.經(jīng)營(yíng)杠桿系數(shù) D.財(cái)務(wù)杠桿系數(shù)
A.財(cái)務(wù)杠桿系數(shù)越大,財(cái)務(wù)風(fēng)險(xiǎn)越小 B.企業(yè)無(wú)負(fù)債、無(wú)優(yōu)先股時(shí),財(cái)務(wù)杠桿系數(shù)為1 C.財(cái)務(wù)杠桿系數(shù)表明的是銷售變化率相當(dāng)于每股收益變化率的倍數(shù) D.財(cái)務(wù)杠桿系數(shù)越大,預(yù)期的每股收益也越大