一、经营某商品（也可以是经营某企业），只要销售额在保本点之上，营业杠杆系数就大于１；只要股东净利润大于０，财务杠杆系数就大于１。二、随着效益的增加，两个杠杆系数在减小。说明经营单一品种给企业带来的杠杆利益是逐渐减小的。所以，求发展的企业往往愿意多品种甚至 First, the operation of a commodity (which can also be a business), as long as the sales above the guaranteed point, operating leverage greater than 1; as long as the shareholders net profit greater than 0, the financial leverage greater than 1. Second, as the benefits increase, the two leverage coefficients are decreasing. It shows that the leverage brought by the operation of a single variety to the enterprise is gradually reduced. Therefore, the development of enterprises are often willing to even more variety