Income-based valuation bases是什么_2022年ACCA考試FM知識點
總有一天,，你的苦會照亮你走的路,。acca考試科目共有15門,，難度較大。同學們若想一次通過ACCA考試,，需要嚴格執(zhí)行學習計劃，鞏固基礎知識點,。今天為同學們整理了Income-based valuation bases(基于收入的估值基礎)相關知識點,，正在備考的同學們一起來看看吧。
【內容導航】
Income-based valuation bases(基于收入的估值基礎)
【知識點】
Income-based valuation bases(基于收入的估值基礎)是什么
Problems with using P/E ratios
? Finding a quoted company with a similar range of activities may be difficult. Quoted companies are often diversified. Sometimes, if the company do not have its own P/E ratio, the industry average or the competitor’s P/E ratio would be used.
? P/E ratio is a historical data: A single year's P/E ratio may not be a good basis if earnings are volatile, or the quoted company's share price is at an abnormal level, due for example to the expectation of a takeover bid.
? Earnings may be affected by one-off transaction.
你未來的樣子藏在你現在的努力里,。以上就是為大家整理的ACCA考試相關知識點了,，同學們要嚴格執(zhí)行學習計劃，鞏固基礎知識點,，爭取一次通過ACCA考試,。
注：以上內容來自Echo老師FM精講班第31講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用,，禁止任何形式的轉載)
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