老师，这是A和B比较？还是A和A自身比较两个值？

问题如下：

Peter collects the following information about two companies A and B:

Which of the following statements is most accurate?

选项：

A.

A has the higher trailing P/E multiple and lower current estimated P/E multiple.

B.

A has the higher trailing P/E multiple and higher current estimated P/E multiple.

C.

B has the higher trailing P/E multiple and lower current estimated P/E multiple.

解释：

B is correct.

P/E = Current price/EPS, and Estimated P/E = Current price/Estimated EPS.

A P/E = 55/2= 27.5

A estimated P/E= 55/5= 11

B P/E = 20/3 = 6.67

B estimated P/E = 20/2 = 10

考点：Price Multiple Approach

这道题问的是根据表格数据来计算乘数，并根据计算结果进行比较（比较的是数值）看选项哪个说的是正确的。

A：说反了。B estimated PE =10

C：说反了。B trailing P/E=6.67< A trailing PE =27.5

estimated PE就是forward PE或leading PE。