A.當(dāng)固定成本不為0時(shí),通常經(jīng)營(yíng)杠桿系數(shù)都是大于1的
B.經(jīng)營(yíng)杠桿系數(shù)越小,經(jīng)營(yíng)風(fēng)險(xiǎn)越小
C.經(jīng)營(yíng)杠桿系數(shù)說(shuō)明了營(yíng)業(yè)收入增長(zhǎng)(減少)所引起息前稅前利潤(rùn)增長(zhǎng)(減少)的幅度
D.當(dāng)企業(yè)經(jīng)營(yíng)處于盈虧平衡點(diǎn)且存在固定成本時(shí),經(jīng)營(yíng)杠桿系數(shù)趨近于無(wú)窮小