NO.PZ2018103102000072
问题如下：
Which of the following statements is incorrect?
Statement 1: A dividend discount model is applicable to stable, mature, dividend paying companies.
Statement 2: The free cash flow valuation model is an appropriate measure if a company is viewed as an acquisition target.
Statement 3: The dividend discount model may be more related to long-run profitability of the firm as compared to the free cash flow model.
选项：
A.
Statement 1.
B.
Statement 2.
C.
Statement 3.
解释：
C is correct.
考点：Appropriateness & Summary of Valuation Methods
解析：选项C说反了，相对于分红而言，自由现金流与公司长期盈利能力更为相关。选项B是正确的，因为对于并购后取得实际控制的投资者来说，自由现金流模型比红利模型更加适合。
老师，请问B选项的acquisition target指的不是收购标的吗？不是指被收购公司吗
