问题如下：
The leverage ratios of company A and company B are shown in the following table.
Which of the following statements is ture if both companies' sales increase by the same percentage?
选项：
A. Company A's EPS will increase by a larger percentage than Company B's EPS.
B. Company B's EBIT will increase by a larger percentage than Company A's EBIT.
C. Company A's EBIT will increase by a larger percentage than company B's EBIT.
解释：
C is correct.
The percentage change in EBIT is measured by the DOL. Since company A has the higher DOL, so the same percentage change in sales will make the EBIT of company A increase a larger percentage than company B.
The percentage change in EPS is measured by the DTL.
The DTL for company A = 1.2 x 5 = 6
The DTL for company B = 1.0 x 6 = 6
So the percentage change in EPS will be the same for two companies.
The percentage change in EPS is measured by DTL? 不是应该DFL吗？
