【判断题】【消耗次数:1】
总杠杆等于经营杠杆和财务杠杆之和。
正确
错误
参考答案:
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相关题目
【单选题】 当经营杠杆系数和财务杠杆系数都是1.5时,则总杠杆系数应为( )。
①  3
②  2.25
③  2.5
④  1
【单选题】 当经营杠杆系数和财务杠杆系数都是1.5时,则总杠杆系数应为( )。
①  3
②  2.25
③  2.5
④  1
【单选题】 当经营杠杆系数和财务杠杆系数都是1.5时,则总杠杆系数应为( )。
①  3
②  2.25
③  2.5
④  1
【单选题】 经营杠杆系数等于1,说明()。
①  固定成本等于0
②  固定成本大于0
③  固定成本小于0
④  与固定成本无关
【单选题】 下面关于财务杠杆描述错误的是()
①  财务杠杆为息税前利润每变动1%所引起的每股收益变化的程度。
②  财务杠杆为EBIT/(EBIT-利息),其中,EBIT为息税前利润。
③  财务杠杆为销售量每变动1%所引起的每股收益变化的程度。
④  财务杠杆的大小反映财务风险。
【多选题】 某企业经营杠杆系数为2,财务杠杆系数为3,则下列说法正确的有( )。
①  如果销售量增加10%,息税前利润将增加20%
②  如果息税前利润增加20%,每股利润将增加60%
③  如果销售量增加10%,每股利润将增加60%
④  如果每股利润增加30%,销售量需增加5%
【单选题】 财务杠杆说明( )。
①  增加息税前利润对每股利润的影响
②  增加销售收入对每股利润的影响
③  扩大销售对息税前利润的影响
④  企业的融资能力
【判断题】 一般而言,财务杠杆系数越大,公司的财务杠杆利益和财务风险就越低。
①  正确
②  错误
【单选题】 下列关于财务杠杆系数的说法正确的是( )。
①  劳动密集型企业应保持较低的财务杠杆系为了扩大当期应纳税额
②  在企业初创阶段应保持较高的财务杠杆系数
③  在企业扩张成熟期应保持较低的财务杠杆系数
④  资本密集型企业应保持较低的财务杠杆系数
【多选题】 总杠杆系数的作用在于( )。
①  用来估计销售额变动对息税前利润的影响
②  用来估计销售额变动对每股收益造成的影响
③  揭示经营杠杆与财务杠杆之间的相互关系
④  用来估计息税前利润变动对每股收益造成的影响
⑤  用来估计销售量对息税前利润造成的影响
随机题目
【单选题】 When the idea of winning in sports is carried to excess, ____ competition can turn into disorder and violence.
①  honestly
②  honest
③  honorable
④  honorary
【单选题】 He had acquired a(n)____ command of the English language.
①  ordinary
②  immense
③  extraordinary
④  temporary
【单选题】 Danny left this ____ message on my answering machine: “I must see you. Meet me at twelve o’clock.” Did he mean noon or midnight?
①  ambiguous
②  responsible
③  implicit
④  thoughtful
【单选题】 — May I stop here? —No, you_____.
①  mustn’ t
②  might not
③  needn’ t
④  won’ t
【单选题】 Our ____ sensitivity decreases with age. By age 60, most people have lost 40 percent of their ability to smell and 50 percent of their taste buds.
①  sensible
②  senseless
③  sensitive
④  sensory
【单选题】 He did me a ____ turn by lending me ten pounds.
①  good
②  nice
③  fine
④  pretty
【单选题】 The farmer said all their hopes _____ the support of the local government.
①  decided on
②  rested on
③  based on
④  founded on
【单选题】 The millions of calculations involved, ____ by hand, would have lost all practical value by the time they were finished.
①  had they been done
②  they had been done
③  having been done
④  they were done
【单选题】 Once our chickens started laying eggs, we had such a ____ of eggs that we were giving many away to our neighbors.
①  output
②  surplus
③  production
④  plenty
【单选题】 Most importantly, such an experience helps ____ a heightened sensitivity to other cultures and will bring about a greater appreciation of one’s own culture as well.
①  coach
②  forsake
③  foster
④  censor