NO.PZ2015122801000054
问题如下:
Which of the following is an advantage of price multiples?
选项:
A.Price multiples can be comparable across firms, especially internationally.
B.Price multiples can be used in time series and cross- sectional comparisons.
C.P/E ratio based on fundamentals will be very sensitive to the inputs.
解释:
B is correct.
Price multiples can be used in time series and cross-sectional companies, which is its advantage.
B是正确的
本题考察价格乘数的优缺点。
A选项,对于不同国家的公司,使用的会计准则不一样,计算出来的利润,收入等都不可比(分母不可比),则乘数的比较功能失效。A错误
C选项描述正确,但是对于输入值敏感是一个缺点而非优点,所以C错误。
B选项是价格乘数的一大优点,所以B对。
怎么理解选项b的意思