问题如下：
4. Based on Exhibit 2, the multiple of enterprise value to sales for Centralino as of 31 December 2014 is closest to:
选项：
A. 0.67.
B. 0.74.
C. 0.77.
解释：
C is correct. Enterprise value (EV) is calculated as follows: EV = Market value of common equity + Market value of preferred stock + Market value of debt – Cash, cash equivalents, and short-term investments
= (€50 × 41.94 million) + (€5.25 × 16.00 million) + €367 – €102
= €2,446 million (or €2.446 billion).
So, EV/Sales = €2.446 billion/€3.182 billion = 0.77.
MV of debt这块为什么没有包括current liability这点看了解析还是不理解
