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Matori 发表于 2016-4-17 12:53

财务管理中的概念讲解

1. Degree of operating gearing
Operating leverage=Contribution/Profit before interest and tax (PBIT)
It measures the business risk of the company.
2. Covariance
The covariance of two shares measures the extent to which the returns of the individual shares vary in relation to each other.
Covariance ab = Sa

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