1.經(jīng)營(yíng)差異率＝凈經(jīng)營(yíng)資產(chǎn)凈利率－稅后利息率
　　2.杠桿貢獻(xiàn)率＝經(jīng)營(yíng)差異率×凈財(cái)務(wù)杠桿
　　3.凈經(jīng)營(yíng)資產(chǎn)凈利率＝銷售稅后經(jīng)營(yíng)凈利率×凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)
　　【提示1】銷售稅后經(jīng)營(yíng)凈利率＝稅后經(jīng)營(yíng)凈利潤(rùn)÷銷售收入
　　凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)＝銷售收入÷凈經(jīng)營(yíng)資產(chǎn)
　　【提示2】經(jīng)營(yíng)差異率是衡量借款是否合理的重要依據(jù)。經(jīng)營(yíng)差異率為正，借款可以增加股東財(cái)富。凈經(jīng)營(yíng)資產(chǎn)凈利率是企業(yè)可以承擔(dān)的稅后利息率的上限。