NO.PZ2023040301000159
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：
Correct Answer: A.
Asset-based valuations are most often used when an analyst is valuing private enterprises. Both B and C are considerations in asset-based valuation but are more likely to be reasons to avoid that valuation model rather than reasons to use it.
请问这题怎么理解？C选项不就是我们平时计算时的方法吗？把book value调整为market value
