NO.PZ2016021706000038
问题如下：
The sales of K&K Corporation is expected to increase by 5% in the coming year. With the expected sales growth rate, flowing is the growth rate of EBIT and EPS:
● EBIT is expected to increase by 12%
● EPS is expected to increase by 19.2%
The degree of operating leverage(DOL) and degree of total leverage (DTL) of K&K are:
选项：
DOL
DTL
A.
1.60
4.00.
B.
2.40
1.60.
C.
2.40
3.84.
解释：
C is correct.
DOL = percentage change in EBIT/percentage change in sales=12%/5%=2.4
DFL = percentage change in EPS/percentage change in EBIT=19.2%/12%=1.6
DTL=DOLxDFL=2.4x1.6=3.84.
DFL的求法课上讲的不是净利润的变动吗，和EPS有啥关系呢？
