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财务杠杆系数
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财务杠杆系数
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财务杠杆系数
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degree of financial leverage
财务杠杆系数
每股收益变动幅度与息税前收益的变动幅度的比值。又称财务杠杆程度,用来衡量财务杠杆作用及财务风险的大小。
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