NO.PZ202401310100000504
问题如下：
As an alternative to expensing stock-based compensation in free cash flow in the discounted cash flow valuation model, your colleague could account for the expected dilution by:
选项：
A.increasing shares outstanding.
reducing operating expenses because the company could compensate its employees in cash rather than shares.
C.increasing net cash because share-based compensation expense is a non-cash expense.
解释：
A is correct. Dilution from share-based compensation can be accounted for by
expensing share-based compensation in free cash flow or by increasing the share
count for expected dilution.
B and C are incorrect as they would be accretive, not dilutive, to valuation.
请问这道题考的是M2哪个知识点？看了基础班讲义还是不能找到具体解释这道题的章节。
