为什么这么模型里debt又好估算了？

问题如下：

Asset-based valuation models are best suited to companies where the capital structure does not have a high proportion of:

选项：

A.

debt.

B.

intangible assets.

C.

current assets and liabilities.

解释：

B is correct.

Intangible assets are hard to value. Therefore, asset-based valuation models work best 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。