问题如下:
Given the balance sheet as of 31 December 2017 is as following, Jacques believes an asset-based valuation is appropriate for Wood. Based on with the additional assumption that other assets and liabilities on the balance sheet, Using an asset-based approach, the value of Wood is closest to:
选项:
A.$29,876,000
B.$67,112,000
C.$48,414,000
解释:
C is correct.
考点:Asset-based valuation
解析:C是正确的。除林地以外,其他资产都以账面值来计。因此,所有资产价值等于 510.02万美元。负债被认为价值等于其账面价值258.8万美元。因此,Asset-based valuation估计价值=总资产-总负债= 48,414,000美元。
数据搞错了吧,liability是百万级的,资产是千万级的。怎么算都不得结果这数