NO.PZ2016021705000039
问题如下:
Degree of operating leverage is best described as a measure of the sensitivity of:
选项:
A.
net earnings to changes in sales.
B.
fixed operating costs to changes in variable costs.
C.
operating earnings to changes in the number of units produced and sold.
解释:
C is correct.
The degree of operating leverage is the elasticity of operating earnings with respect to the number of units produced and sold. As an elasticity, the degree of operating leverage measures the sensitivity of operating earnings to a change in the number of units produced and sold.
比如x to y ,那么表示x是分母还是y是分母?