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.
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