这是这些杠杆臂的比值。

It's the ratio of these lever arms.

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我们计算出财务杠杆LEV，它是非流动负债总额与总资产的比值。

We calculate financial leverage, LEV, as the ratio of total non-current liabilities to total assets.

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研究了财务杠杆率的图像，讨论了它随税息前盈余与债息之比值变化的规律。

It could shows a rule that the graph changes with the ratio of EBIT to liability interest.

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