问题 单项选择题

如果甲企业经营杠杆系数为1.5,总杠杆系数为3,则下列说法不正确的是( )。

A.如果销售量增加10%,息税前利润将增加15%
B.如果息税前利润增加20%,每股收益将增加40%
C.如果销售量增加10%,每股收益将增加30%
D.如果每股收益增加30%,销售量需要增加5%

答案

参考答案:D

解析: 本题考核杠杆系数之间的关系。因为经营杠杆系数为1.5,所以销售量增加10%,息税前利润将增加10%×1.5=15%,因此,选项A正确。由于总杠杆系数为3,所以如果销售量增加10%,每股收益将增加10%×3=30%。因此,选项C正确。由于财务杠杆系数为3/1.5=2,所以息税前利润增加20%,每股收益将增加20%×2=40%,因此,选项B正确。由于总杠杆系数为3,所以每股收益增加30%,销售量增加30%/3=10%,因此,选项D不正确。

阅读理解

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单项选择题