operating risk用DOL衡量，那sales risk没有公式来体现吗？sales risk如何来衡量呢？

问题如下：

Which of the following is the most appropriate description about the degree of operating leverage?

选项：

A.

The sensitivity of operating earnings to changes in variable costs.

B.

The sensitivity of variable costs to changes in sales.

C.

The sensitivity of operating earnings to changes in the quantity of goods produced and sold.

解释：

C is correct.

The degree of operating leverage is the percentage change in EBIT that results from a given percentage change in sales, which measures the sensitivity of operating earnings to a change in the quantity of goods produced and sold.