为什么这道题在算DTL的时候，不能像公式那样，用EPS的变化率8% 除以 sales 的变化率 5%
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2016021706000038问题如下 The sales of K K Corporation is expecteto increase by5% in the coming year. With the expectesales growth rate, flowing is thegrowth rate of EBIT anEPS:● EBIT is expecteto increase 12%● EPS is expecteto increase 19.2%The gree of operating leverage(L) angree of totalleverage (L) of K K are: L LA.1.60 4.00.B.2.40 1.60.C.2.40 3.84. C is correct.L = percentage change in EBIT/percentage change in sales=12%/5%=2.4L = percentage change in EPS/percentage change in EBIT=19.2%/12%=1.6L=LxL=2.4x1.6=3.84. L的求法课上讲的不是净利润的变动吗，和EPS有啥关系呢？
这道题目所用的公式和教材中的公式不一样，不理解为什么EBIT的变量除以EBIT再除以Sales的变量除以Sales，如何变成直接用各自变量相除？
