根据销售量、单位毛利、期间固定成本、债务利息四个因素的不同状态，得到了相应的杠杆系数表达式。
The expressions of lever coefficients are obtained according to four factors of the sales volume, unit gross profit, period fixed cost, interest in the different conditions.
在半变动成本中固定和变动的因素（成本）可以通过高低点法进行计算（测算）。
The fixed and variable elements of semi-variable costs can be determined by the high-low method .
影响项目现金流量的主要因素有固定资产折旧、营业收入及付现成本等 ，这些因素必须进行动态估计。贴现率需要在定性选择及分段量化方面作出定夺。
It is essential to carry out the dynamic estimation for the major influenced factors of item's cash flow that include the depreciation of fixed asset, business income, cash-pay cost, etc.
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