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波克比 · 2018年06月22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：

请问：答案中EV为什么不算current liabilities呀？

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1 个答案

maggie_品职助教 · 2018年06月22日

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。


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