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cyscys814 · 2019年01月23日

问一道题：NO.PZ2016021705000056 [ CFA II ]

  1. CFA II
  2. Corporate Issuers

问题如下图：

选项：

A.

B.

C.

解释：

为什么company book value就是equity 的book valve，难道不应该是asset的book value么

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1 个答案

maggie_品职助教 · 2019年01月24日

通常只有公司的净资产用公司的账面价值，因为公司资产种类很多，有按账面价值记录，也有按市场价格记录的。我们计算book value per share也是在计算公司的每股净资产（BPS）。



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