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A.管理會(huì)計(jì)是外部會(huì)計(jì) B.管理會(huì)計(jì)是報(bào)賬型會(huì)計(jì) C.管理會(huì)計(jì)是經(jīng)營管理型會(huì)計(jì) D.管理會(huì)計(jì)是成本會(huì)計(jì)
A.經(jīng)營杠桿系數(shù)、財(cái)務(wù)杠桿系數(shù)和復(fù)合杠桿系數(shù)恒大于1 B.財(cái)務(wù)杠桿表明息稅前利潤對(duì)每股利潤的影響 C.復(fù)合杠桿表明銷量變動(dòng)對(duì)每股利潤的影響 D.經(jīng)營杠桿表明銷量的變動(dòng)對(duì)息稅前利潤變動(dòng)的影響