operating leverage
英 [ˈɒpəreɪtɪŋ ˈliːvərɪdʒ]
美 [ˈɑːpəreɪtɪŋ ˈlevərɪdʒ]
经营（营业）杠杆作用
双语例句
- Operating expenses remained elevated throughout the year but the net operating leverage for the international segment turned positive for the first time in a while during the third quarter, meaning that revenues were finally outpacing expenses.
2011年营运费用依然居高不下，但第三季度国际业务的净营运杠杆率一度转为正值，说明营收增长终于超过了费用的上涨。 - We try to explain to them that we are not in a horse race between an operating company that has financial leverage and operating leverage and high failure rates.
我们努力向他们解释，一家运营的企业存在财务杠杆、营运杠杆和较高的破产率，我们的环境与它们不同。 - Operating leverage a measurement of the degree to which a firm or project relies on fixed rather than variable costs.
营运贡杆衡量一家公司或一个项目依赖固定成本，而非可变成本的程度。 - Smaller, unlisted firms likely experienced a similar trend, aggravated by lower margins given their higher operating leverage.
规模更小的未上市公司很也有相似的经历，但鉴于它们的营运杠杆更高，其利润将更低。 - In particular he pointed to the long-awaited return of positive operating leverage with revenues growing faster than expenses.
他特别指出，由于收入增速超过费用开支增幅，该集团再次实现了期待已久的正向经营杠杆效应。 - The earnings generated at home are suffering as operating leverage fades and companies can't fully pass soaring costs through to customers.
由于营运杠杆效应的萎缩，加之企业无法完全将新增成本转嫁给消费者，美国企业的国内盈利已经受到了影响。 - First, if the operating leverage of the resurgence of capital once again into the high-risk assets, it will stimulate subline currency rose against the dollar.
首先，若杠杆化操作死灰复燃，资金再次注入高风险资产，那么将刺激亚系货币兑美元上涨。 - The risk is evaluated by degree of operating leverage and degree of financial leverage.
用财务杠杆系数和营业杠杆系数来评估融资的风险。 - In addition, this section also discusses the impact degree of factors which influence operating leverage and the applications of factor control in outsourcing and enterprise expansion.
另外，这一部分还讨论了影响经营杠杆作用程度的各因素所起作用的大小，以及因素控制在企业外包业务和企业扩张中的应用。 - A Study on Operating Leverage in Different Market Structures
关于不同市场结构中企业经营杠杆的探讨 - The Empirical Research on Operating Leverage of the Listed Company
沪深上市公司经营杠杆实证研究 - The liability operation is the operating tactics often adopted by modern enterprises. It can bring the financial risks as well as the benefit on financial leverage.
负债经营是现代企业常采用的一种经营策略，它既可带来财务风险又可带来财务杠杆利益。 - We discover that the operating lever is affected by the sale quantity and the unit gross profit, and that the value of the operating leverage in different fields.
讨论了营业杠杆受到销售量和单位毛利的影响，以及营业杠杆系数在不同区域上的取值。 - The research of this thesis has certain guidance functions to the confirmation the optimum industry operating leverage of the listed company, and offered some valuable thought for the thermo research of this problem.
本文的研究对上市公司行业最适宜经营杠杆系数的确定具有一定的指导作用，并对该问题的理论研究以及实践应用提供了一些有价值的思考。 - Analysis on the Factors of Operating Leverage and Its Economic Application
浅析营业杠杆系数及其经济应用 - An easier way to calculate operating and financial leverage coefficients is worked out.
得出了经营杠杆与财务杠杆系数计算的快捷方式； - A Discussion on Operating Leverage and Degree of Operating Leverage
经营杠杆与经营杠杆度的论述 - This paper indicates the relationship between leverage and risk through the analysis and measurement of operating leverage, financial leverage, compound leverage and the leverage in the service of organizing company funds, improving funds structure and boosting funds efficiency.
通过对企业财务管理中的经营杠杆、财务杠杆、复合杠杆成因及其效应的分析和计量，指出杠杆与企业风险的关系，为企业筹措资金、优化资金结构、提高资金效益服务。 - On the basis of the theoretical analysis, this paper analyses the relevance between Cash flow from operating activities, Tobin's Q, size, ROE, Growth Rate, Liquidity Ratio and Leverage Ratio.
然后利用上市公司数据对制造业的经营现金流、Tobin'sQ、企业规模、ROE、成长性、流通比率与财务杠杆之间的相关性进行了实证分析； - Between degree of operating leverage DOL and degree of margin of safety MRS are reciprocal ( 3) DOL is a monotone minus function to sale income.
经营杠杆度DOL与安全边际系数MRS互为倒数关系，两者都对企业的经营状况起警示作用；③经营杠杆度DOL对销售收入S的函数为单调减函数； - At the same time, this article emphases on balancing off some other important elements ( operating contribution, macro interest variation and inflation) and leverage effect when firm applies above mentioned methods to the making decision of capital structure optimization in a firm.
同时，也强调了应用前述的方法在做资本结构优化的决策时，应该权衡经宏观利率变动、经营贡献和通货膨胀等重要因素。 - Establishes factor structure model of employee turnover in real estate development enterprise in Beijing and conducts the empirical study, and comes to different factors of factors which influence operating leverage in real estate development enterprise in Beijing. 4.
建立了北京市房地产开发企业员工离职因素结构模型并进行了实证研究，得到不同因素在北京房地开发企业员工离职过程中所起的作用大小。 - However, financial leverage and operating leverage effect has two sides, both positive impact and negative impact to the enterprise.
然而财务杠杆和经营杠杆的效应是两方面的，既可以给企业带来正面、积极的影响，也可以带来负面、消极的影响。 - According to the essential meaning of operating leverage, with multiple functions differentiation, author define activity-based operating leverage and deduce activity-based operating leverage degree is a multi-dimensional vector-valued.
由此根据经营杠杆的本质涵义，借助多元函数全微分法，将作业基础经营杠杆定义并推导其系数为与业务量相关的一个多维向量。 - In addition, the volatility has an important influence on the decision to business investment leverage, financial leverage and operating leverage, on personal consumption and investment behavior, and on the economic cycle and the relevant macroeconomic variables.
除此之外，波动率对企业财务杠杆、营运杠杆和投资杠杆的决策，对个人的消费与投资行为，以及对经济周期和相关宏观经济变量等都有着不可低估的作用。 - The shadow banking system in developed countries are quite different from that in China, for instance, in structure, financing model, operating mechanism, scale, investment targets and leverage.
发达国家的影子银行体系在表现形式、融资模式、运行机制、规模、投资标的及杠杆率等方面和我国有较大的不同，因此需要针对性地研究我国的影子银行体系。 - Financial leverage and operating leverage are important financial indicators, more and more enterprises make Financial leverage, operating leverage used in various financial management decision-making.
财务杠杆和经营杠杆是重要的财务指标，越来越多的企业将财务杠杆、经营杠杆应用于各种财务管理决策中。 - When facing the changing internal structure and the complicated external environment, enterprises can use operating leverage to gain profits and avoid risks, thereby improve the efficiency and effectiveness greatly of the decision making by the enterprise management.
在实践中，企业应能够灵活运用经营杠杆获取收益和控制风险，从而提高企业管理者决策的效率和效果。 - These theories include Cost behavior analysis, Cost-Volume-Profit ( CVP) model and the traditional degree of operating leverage ( DOL) model which are in traditional managerial accounting; and basic concepts of Activity-Based Costing, activity-based Cost behavior analysis and Cost-Volume-Profit ( CVP) model.
传统管理会计理论中的成本性态分析、本量利模型以及传统的经营杠杆系数模型；作业成本法的基本含义及核心概念，作业基础成本性态分析及作业基础本量利模型。