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chenxu0916 · 2018年01月16日

问一道题：NO.PZ201612170200000304 第4小题 [ CFA II ]

  1. CFA II
  2. Equity

* 问题详情，请 查看题干

问题如下图：

    

选项：

A.

B.

C.

解释：


老师，我有2个疑问：1、+367（是长期负债，那列表上的current liability是不需要加上的么？）2、我知道EV公式里面没有RE的成分，但是怎么理解呢，RE应该也包含在equity里面啊？

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1 个答案

maggie_品职助教 · 2018年01月17日


1、这里需要区分的是debt和liability这两个概念，公司对外的债务debt分为长期和长期中需要短期偿还两部分，题目里只给了current liability并没有做具体划分（current liability包括各种应付科目都不是公司的debt），因此这道题在计算EV时只考虑了长期debt部分。

2、EV是企业的市值，请区分账面价值和市值

chenxu0916 · 2018年01月17日

解释太到位啦，赞赞赞

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