请问本题考查哪个知识点？

问题如下：

Question

An analyst gathers the following information (in € thousands) about a company whose fiscal year ends on 31 December:

The company’s trailing 12 month earnings (in € thousands) for the period ended 30 June of Year 2 is:

选项：

A.1,700.00 B.3,700.00 C.4,200.00

解释：

Solution

1. Correct because the company’s trailing 12 months earnings for the period ended 30 June of Year 2 are calculated as (Earnings as of 31 December of Year 1 – Earnings as of 30 June of Year 1) + Earnings as of 30 June of Year 2 = (1.500 – 2,000) + 2,200 = –500 + 2,200 = 1,700.

2. Incorrect because the company’s trailing 12 months earnings for the period ended 30 June of Year 2 are calculated as Earnings as of 31 December of Year 1 + Earnings as of 30 June of Year 2 = 1.500 + 2,200 = 3,700.

3. Incorrect because the company’s trailing 12 months earnings for the period ended 30 June of Year 2 are calculated as Earnings as of 30 June of Year 1 + Earnings as of 30 June of Year 2 = 2,000 + 2,200 = 4,200.

Financial Analysis Techniques

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