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.
财务杠杆作为企业调节权益收益的手段，对其利用的程度和方法不同，所产生的效果也会很不同。
Financial leverage as a means of enterprise adjusting rights and earnings, if the using extent and methods were different, the effect will be very different.
在竞争程度不同的产品市场中，如何进行财务杠杆决策，成为理论和实务界的关注焦点。
It becomes a focus how to make a decision of leverage in product market of different competition.
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.
测量公司财务杠杆的一种方法，长期债务总额除以股东股本。显示如果发生清偿时，所有人的股东能够满足债权人要求权的程度。
A measure of a pany's financial leverage calculated by dividing long term debt by shareholders equity. It indicates what proportion of equity and debt the pany is using to finance its assets.
测量公司财务杠杆的一种方法，长期债务总额除以股东股本。显示如果发生清偿时，所有人的股东能够满足债权人要求权的程度。
A measure of a pany's financial leverage calculated by dividing long term debt by shareholders equity. It indicates what proportion of equity and debt the pany is using to finance its assets.
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