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Cony静 · 2020年04月30日

问一道题:NO.PZ2018062005000039

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.

A为什么不对?与此同时,此题英文意思也没完全看懂。烦请老师帮助解答,谢谢老师!

1 个答案

Olive_品职助教 · 2020年05月06日

嗨,努力学习的PZer你好:


题目问,下列哪项是关于DOL的正确描述

A 是operating earnings对可变成本变化的敏感程度(翻译一下就是,衡量可变成本变1%,operating earnings变化的百分比)

B 是可变成本对销量的敏感变化的敏感程度

C 是operating earnings对产量和产品销售数量变化的敏感程度


这道题问的就是DOL的定义。

C选项我们能看出来就是DOL的定义。

AB都不对。


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