Income-based valuation bases是什么_2023年ACCA考试FM知识点

来源：东奥会计在线责编：田彤2023-04-27 09:16:53

值得拥有的东西，永远都来之不易。acca考试科目多，难度大。在备考期间。同学们需认真学习知识点，争取早日拿下acca证书。今天为同学们整理了FM科目Income-based valuation bases(基于收入的估值基础)相关知识点，准备参加考试的同学们一起来看看吧。

【内容导航】

Income-based valuation bases-基于收入的估值基础

【知识点】

Income-based valuation bases-基于收入的估值基础

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.

万事都要全力以赴，包括开心。以上就是为大家整理的acca考试相关知识点，2023年6月acca考试在即，同学们要抓紧时间复习。

注：以上内容来自Echo老师FM精讲班第31讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)

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