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.
应用推荐