开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

叶赫那拉坤坤 · 2020年02月20日

问一道题:NO.PZ2018062002000132

问题如下:

Which of the following statements about constructing a company’s peer group is most accurate.

选项:

A.

If the companies are exposed to different stages of the business cycle, there will be limitation of comparing the company’s performance measure with its peer group company.

B.

Comments from the management of the company about competitors are not likely to be used when selecting the peer group.

C.

The lower the proportion of revenue and operation profit of the peer company derived from business activities similar to the subject company, the better the comparison will be.

解释:

A is correct.

MD&A section in the  annual reports usually provide infromation about company competitive environment and specific competitors, that analysts would use to form a peer group. The higher the proportion of revenue and operating profit of the peer company derived from business activities similar to the subject company, the more meaningful the comparison.

C为什么不对?

1 个答案

maggie_品职助教 · 2020年02月21日

嗨,爱思考的PZer你好:


C说反了,选择可比公司我们主要关注的是两家公司是否从事相似的业务、有相似的市场需求和成本结构。因此两家公司可以互为可比公司,那么他们从相似业务中赚取的收入和利润的比例应该越大。


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!