1、经营杠杆系数Cm=100x1/40%-100x1x40%=250F=250-90=160CM/(CM-F)=250/(250-160)=250/90=2.782、财务杠杆系数(CM-F)/(CM-F-I)=90/(90-40)=90/50=1.83、总杠杆系数2.78X1.8=5
