下列关于经营杠杆的说法中，错误的是(
) 。&nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp;
A．经营杠杆反映的是营业收入的变化对每股收益的影响程度&nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp;&nBsp;
B．如果没有固定性经营成本，则不存在经营杠杆效应&nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp;&nBsp;
C．经营杠杆的大小是由固定性经营成本和息税前利润共同决定的&nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp; &nBsp;&nBsp;
D．如果经营杠杆系数为&nBsp; &nBsp; &nBsp; &nBsp;&nBsp;