问题如下：
An analyst makes the following statement: "Use of P/E and other multiples for analysis is not effective because the multiples are based on historical data and because not all companies have positive accounting earnings." The analyst’s statement is most likely:
选项：
A. inaccurate with respect to both historical data and earnings.
B. accurate with respect to historical data and inaccurate with respect to earnings.
C. inaccurate with respect to historical data and accurate with respect to earnings.
解释：
A is correct.
The statement is inaccurate in both respects. Although multiples can be calculated from historical data, forecasted values can be used as well. For companies without accounting earnings, several other multiples can be used. These multiples are often specific to a company’s industry or sector and include price-to-sales and price-to cash flow.
课件里不是写价格乘数的缺点是只能看历史数据不能考虑将来的情况吗
