This paper presents a financial statement analysis that distinguishes leverage that arises in financing activities from leverage that arises in operations.
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。
It also analyzes the rationality of leverage financing with regard to the capital structure and profitability of the telecom industry.
通过分析行业内资本结构与赢利能力来考察电信行业资本结构的财务杠杆效应的合理性。
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