单选题
An analyst does research about company's breakeven point and operating breakeven point. If a company's degree of financial leverage is 1.6, the company's breakeven point is most likely: A. less than the company's operating breakeven point. B. equal to the company's operating breakeven point. C. greater than the company's operating breakeven point.
【正确答案】
C
【答案解析】[解析] 公司盈亏平衡点：QBE=(fixed operating costs+fixed financing costs)/(price-variable cost per unit) 公司经营性盈亏平衡点：QOBE=fixed operating costs/(price-variable cost per unit]只要公司有融资成本(financing costs)，公司盈亏平衡点就要比公司经营性盈亏平衡点高。