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

來源：東奧會計(jì)在線責(zé)編：田彤2023-04-27 09:16:53

值得擁有的東西，永遠(yuǎn)都來之不易。acca考試科目多，難度大。在備考期間。同學(xué)們需認(rèn)真學(xué)習(xí)知識點(diǎn)，爭取早日拿下acca證書。今天為同學(xué)們整理了FM科目Income-based valuation bases(基于收入的估值基礎(chǔ))相關(guān)知識點(diǎn)，準(zhǔn)備參加考試的同學(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(diǎn)】

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

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(guān)知識點(diǎn)，2023年6月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

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(jì)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)

贊
+1 打印

上一篇： Cash flow based model是什么_2023年ACCA考試FM知識點(diǎn)

下一篇： Asset valuation bases是什么_2023年ACCA考試FM知識點(diǎn)