The functions of operational lever and financial lever in modern enterprises finance are displayed in the magnifying effect to its returns and risk.
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。
Real estate tax is an important lever for the nation to adjust the economy of real estate and the important source of local finance.
房地产税收是国家调节房地产经济的一个重要杠杆和地方财政收入的重要来源。
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。
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