问题如下图：
选项：
A. 
B. 
C. 
解释：
请问 这题的短期投资是 属于cash等价物减去的吗？
NO.PZ2018103102000138 问题如下 Vita consultant in internationbanking group, hbeen assignea task to analyze the value of a high-tecompany. Information about the company she collecteis shown below:The company h500 million common equity shares outstanng.The current stopriis $7.The company hreporteof $3500 million, anthe market value of the is equto this number.The company ha reportecash of $1500 million.The company h$50 million in preferreequity.The company h$100 million short-term investments.The reportenet sale this yeis $3000 millionAccorng to the information above, whis the EV to sales ratio? 1.82 2.35 1.88 A is correct考点考察EV-to-sales比率的计算，考察EV的计算。解析按照定义，EV等于公司的totcompany value（包括bt, common equity, preferreequity）减去现金及其等价物，再减去short-term investments。按照本题信息本题的Common equity=7×500=3500millionCommon equity +MV of + preferreequity = 3500+3500+50=7050从7050中减去cash以及investments = 7050 – 1500-100=5450除以Net sales可得EV/Sales ratio = 5450/3000 = 1.82 为什么不能用shares outstanng * stopri来求这道题目的MV?谢谢
2.35 1.88 A is corre考点考察EV-to-sales比率的计算，考察EV的计算。 解析按照定义，EV等于公司的totcompany value（包括bt, common equity, preferreequity）减去现金及其等价物，再减去short-term investments。 按照本题信息本题的Common equity=7×500=3500million Common equity +MV of + preferreequity = 3500+3500+50=7050 从7050中减去cash以及investments = 7050 – 1500-100=5450 除以Net sales可得EV/Sales ratio = 5450/3000 = 1.82 7050里面已经包含了现金和现金等价物以及短期投资的金额了是吗？谢谢老师
为什么short-term investment要减掉？
