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卿卿 · 2018年04月30日

问一道题:NO.PZ2017102901000024 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

C选项直接排除了,A选项和B选项还是不太理解,麻烦给深入讲下,谢谢!

1 个答案

品职辅导员_小明 · 2018年04月30日

在B/S里,如果对于BOND,是以历史成本入账,因为BOND不反应当前利率水平,只按发行时的利率计算利息,但是如果衡量avaliable for sale 这种金融资产, 就是以fair value入账的,所以A选项不对。

B选项说的是B/S没有考虑公司将来的现金流,只考虑了当前的情况,比如管理层的水平,虽然现在公司的管理层水平不高,但是不代表不会成长或者是进步,将来就会更加专业,那么公司的盈利水平也就会更好,这在B/S上是体现不出来的。

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