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Ash · 2022年09月06日

book value

NO.PZ2021091701000022

问题如下:

Which of the following is least accurate with respect to the market value and book value of a company’s equity?

选项:

A.

Market value is more relevant than book value when measuring a company’s cost of capital

B.

Book value is often used by lenders and in financial ratio calculations.

C.

Both market value and book value fluctuate with changes in the company’s share price.

解释:

C is correct. Share price changes will cause the market value of the company’s equity to change; book value is unaffected. Statements A and B are accurate.

为什么book Value不影响股价

1 个答案

王琛_品职助教 · 2022年09月07日

嗨,爱思考的PZer你好:


1

首先,选项 C 是说:权益的市场价值和账面价值,都会随着公司股价的变化而波动

意思是先有股价的变化,然后其会导致权益的市场价值和账面价值改变

即问的是,股价对市场价值和账面价值的影响,而不是反过来哈

2

这个说法错误

因为账面价值,不等于股票的市值

市值随股票价格波动而波动,但账面价值不随股票价格波动

3

其实关于权益的账面价值和市场价值的区别,咱们在财务学科专门介绍过

可以从概念及包含的范围分析

请参考

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