现代企业财务中营业杠杆和财务杠杆的作用，均表现为其对收益和风险的放大效应。
The functions of operational lever and financial lever in modern enterprises finance are displayed in the magnifying effect to its returns and risk.
这篇论文提出一个财务报表分析来区别源自财务活动的杠杆作用跟源自经营的杠杆作用之间的不同。
This paper presents a financial statement analysis that distinguishes leverage that arises in financing activities from leverage that arises in operations.
营业杠杆和财务杠杆作用的程度，分别用营业杠杆系数和财务杠杆系数来衡量。
The degree of the lever functions can be measured respectively with the coefficient of the operational lever and that of the financial lever.
营业杠杆和财务杠杆作用的程度，分别用营业杠杆系数和财务杠杆系数来衡量。
The degree of the role of business lever and financial affairs lever is measured by business lever coefficient and financial affairs lever coefficient respectively.
控股公司具有高财务杠杆比率、高股东权益报酬率和高风险的特征，其财务杠杆比率的放大作用比一般公司显得更大更强。
This paper discusses and analyzes the relationship between the financial leverage rate and rerum ratio and risk of holding companies and maintains that the former affects the latter.
所以，利用财务杠杆筹资就要研究财务杠杆作用的限制条件，如普通股资本净值、借款利率的高低、经营风险的大小、现金收支的状况等。
Therefore, limited conditions of financial lever should be researched carefully, such as common stock net capital, loan interest operating risk and condition of cash flow.
由于财务杠杆受多种因素的影响，在获得财务杠杆利益的同时，也伴随着不可估量的财务风险。
Benefits of financial level are always accompanied with the inestimable financial risks since financial level is affected by many factors.
杠杆效应使负债的财务杠杆效益和财务风险都相应放大；股利和债息政策也随负债的变化而变化。
Lever effect should enlarge both the lever effect of finance in debt and financial risks, and correspondingly dividend and debt service policies vary with debts.
杠杆效应使负债的财务杠杆效益和财务风险都相应放大；股利和债息政策也随负债的变化而变化。
Lever effect should enlarge both the lever effect of finance in debt and financial risks, and correspondingly dividend and debt service policies vary with debts.
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