NO.PZ2018062002000183
问题如下：
Asset-based valuation model is not an appropriate model for firms contains a lot of:
选项：
A.past assets and liabilities.
B.intangible assets.
C.equity.
解释：
B is correct.
Intangible assets are difficult to estimate. Hence, asset-based valuation models are suitable for companies that do not have a high proportion of intangible assets.
考点：Asset-based Valuation
Asset-based model这个模型的估值理念是A-L=E,需要估计公司资产和负债，如果公司账面包括很高的无形资产（没有市场价格，很难估计），那么我们最终得到的权益的价值误差就会比较大。
老师好 -
请问 option A 里面的 past assets and liabilities. 如何理解
与 current assets & liabilities 做何区别？
谢谢
