调整后的数额 adjusted figure
调整后的盈余额 adjusted surplus
后塌的额头 a retreating forehead
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对此联系的最浅显解释便是经营杠杆。公司用于弥补固定成本的销售额是一定的，而达到该水平后，利润率将显著增长。
An obvious explanation for the relationship is operational gearing; companies need a certain level of sales to cover their fixed costs and once that level is reached, margins rise substantially.
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