你好,計算如下, 經(jīng)營杠桿系數(shù)＝邊際貢獻(xiàn)/息稅前利潤=(90+50)/90=1.56財務(wù)杠桿系數(shù)＝息稅前利潤/（息稅前利潤－利息）=90/(90-40)=1.8總杠桿系數(shù)＝經(jīng)營杠桿系數(shù)*財務(wù)杠桿系數(shù)=1.56*1.8