The degree of the lever functions can be measured respectively with the coefficient of the operational lever and that of the financial lever.
2
营业杠杆和财务杠杆作用的程度，分别用营业杠杆系数和财务杠杆系数来衡量。
The degree of the role of business lever and financial affairs lever is measured by business lever coefficient and financial affairs lever coefficient respectively.
3
现代企业财务中营业杠杆和财务杠杆的作用，均表现为其对收益和风险的放大效应。
The functions of operational lever and financial lever in modern enterprises finance are displayed in the magnifying effect to its returns and risk.
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