Income-based valuation bases是什么_2023年ACCA考試FM知識點
值得擁有的東西,，永遠都來之不易。acca考試科目多,，難度大,。在備考期間,。同學們需認真學習知識點，爭取早日拿下acca證書,。今天為同學們整理了FM科目Income-based valuation bases(基于收入的估值基礎)相關知識點，準備參加考試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
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.
萬事都要全力以赴，包括開心,。以上就是為大家整理的acca考試相關知識點,，2023年6月acca考試在即,，同學們要抓緊時間復習。
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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