财务杠杆又叫筹资杠杆或融资杠杆，它是指由于固定债务利息和优先股股利的存

财务杠杆又叫筹资杠杆或融资杠杆，它是指由于固定债务利息和优先股股利的存在而导致普通股每股利润变动幅度大于息税前利润变动幅度的现象。财务杠杆效应是指由于固定费用的存在而导致的，当某一财务变量以较小幅度变动时，另一相关变量会以较大幅度变动的现象。

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结果 (英语) 1: [复制]

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Financial leverage is also called financing leverage or financing leverage. It refers to the phenomenon that the change in the profit per share of common stock is greater than the change in profit before interest and tax due to the existence of fixed debt interest and dividends on preferred shares. Financial leverage effect refers to the phenomenon that due to the existence of fixed costs, when a financial variable changes by a small amount, another related variable changes by a large amount.

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结果 (英语) 2:[复制]

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Financial leverage, also known as financing leverage or financing leverage, refers to the phenomenon that the change in the profit per share of common stock is greater than the change in EBIT due to the existence of fixed debt interest and preferred dividends. Financial leverage effect refers to the phenomenon that occurs when a financial variable changes by a small amount due to the existence of fixed fees.

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结果 (英语) 3:[复制]

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Financial leverage, also known as financing leverage or financing leverage, refers to the phenomenon that the change of earnings per share of common stock is greater than the change of earnings before interest and tax due to the existence of fixed debt interest and preferred stock dividend. Financial leverage effect is caused by the existence of fixed costs. When a financial variable changes by a small margin, another related variable will change by a large margin.<br>

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