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单项选择题

总杠杆作用的意义在于能够估计出如果公司的成本结构和筹资状况不变时 ( ) 。

A．销售变动对每股收益带来的影响
B．销售变动对息税前利润的影响
C．息税前利润变动对每股利润的影响
D．基期边际贡献变动对基期利润的影响
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