Income-based valuation bases是什么_2022年ACCA考試FM知識點

來源：東奧會計在線責(zé)編：田彤2022-09-27 09:14:27

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(xué)們?nèi)粝胍淮瓮ㄟ^ACCA考試，需要嚴(yán)格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點。今天為同學(xué)們整理了Income-based valuation bases(基于收入的估值基礎(chǔ))相關(guān)知識點，正在備考的同學(xué)們一起來看看吧。

【內(nèi)容導(dǎo)航】

Income-based valuation bases(基于收入的估值基礎(chǔ))

【知識點】

Income-based valuation bases(基于收入的估值基礎(chǔ))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(xiàn)在的努力里。以上就是為大家整理的ACCA考試相關(guān)知識點了，同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點，爭取一次通過ACCA考試。

注：以上內(nèi)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(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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