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深北CC · 2018年10月15日

问一道题：NO.PZ2018062004000076 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

    

选项：

A.

B.

C.

解释：


请问您，identifiable net asset 是指什么？与net asset有什么区别？为什么选A不选C？

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1 个答案

品职辅导员_小明 · 2018年10月16日

identifiable net asset 是指可辨认的净资产，这个一般是我们并购公司或者买公司的时候用到的概念，它对应的反义词就是不可辨认的净资产，unidentifiable net asset，比如商誉goodwill，这个就没办法估值，不知道应该多少钱

net asset 就是我们平时说的净资产，比如PP&E减去累计折旧，就是net pp&e

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