financial gearing 和financial leverage有什么区别
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financial gearing 和financial leverage有什么区别
financial gearing 和financial leverage有什么区别
financial gearing 和financial leverage有什么区别
前者说明资产负债的比例情况,主要用来衡量资产和负债的比例关系,从而了解某种抗风险能力;后者说明资金“撬动”更大资金的情况,主要用来说明资金或者资本的运用能力.
所以,前者是“防守”关注的是风险;后者是“进攻”关注资金运营能力.
其实两者是一个意思 美国人倾向于用FL,The British refers to FG。
稍微细分一下,可以有operating leverage 和 financial leverage。
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