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.
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.
企业对营业杠杆和财务杠杆的利用，实际上就是要扩张其积极作用，限制其消极作用。
Therefore both of them have active and negative role. The purpose of utilization of business lever and financial affairs lever is to expand its active role and restrict its negative role;
影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。
The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.
他说，“着眼于资产的可靠性，无疑是你可以用来改变经营业绩的杠杆，还可以帮你减少能源消耗和碳排放。”
Focusing on asset reliability is certainly a lever that you can use to transform the performance of your operation.
他说，“着眼于资产的可靠性，无疑是你可以用来改变经营业绩的杠杆，还可以帮你减少能源消耗和碳排放。”
Focusing on asset reliability is certainly a lever that you can use to transform the performance of your operation.
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