NO.PZ2015122802000184
问题如下：
Which of the following is most likely a reason for using asset-based valuation?
选项：
A.The analyst is valuing a privately held company.
B.The company has a relatively high level of intangible assets.
C.The market values of assets and liabilities are different from the balance sheet values.
解释：
A is correct.
Asset-based valuations are most often used when an analyst is valuing private enterprises. Both B and C are considerations in asset-based valuations but are more likely to be reasons to avoid that valuation model rather than reasons to use it.
考点：Asset-based Valuation
这道题问的是下列哪种情形属于asset-based估值模型的使用条件：
A这个模型较多的被用于估值非上市公司，所以A是正确的。
B这个模型不适用于较多无形资产的企业，所以排除B
C资产的市场价值比较好获得，对应选项C.选项C说公司资产和负债的市场价值不等于我们手里报表的数据，那么就说明这些价值不太好获取，所以排除C
请看如下截图关于该模型的使用范围：
市场价值不一样，但是我主要就是根据市场价值算AB的，虽然没说怎么获取，但也没如答案说获取不到，一般认为市场价值都是容易得到的不是吗。我觉得私有企业的股权市场价值反而不容易得到，为什么不选C
