Income-based valuation bases是什么_2023年ACCA考試FM知識點

來源：東奧會計在線責編：田彤2023-04-27 09:16:53

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(nèi)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(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，僅供考生學習使用，禁止任何形式的轉載)

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