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kkyy · 2020年11月05日

关于Excess earnings model

Nenkov’s second comment is correct because the excess earnings method involves estimating the earnings remaining after deducting the amounts that reflect the required returns to working capital and tangible assets. The residual amount of earnings (i.e., the excess earnings) is capitalized to obtain an estimate of the value of intangible assets. Therefore, Nenkov’s second comment is correct.


这是2019 Mock B PM的一道题的答案,不太懂,特别是is capitalized to obtain an estimate of the value of intangible assets, 哪里看出RI model是针对无形资产的?

1 个答案

Debrah_品职答疑助手 · 2020年11月06日

同学你好,这里说的不是RI model,而是指的剩余价值,题目说的很清楚The residual amount of earnings (i.e., the excess earnings)。建议你把EEM再熟悉一下。请看基础班第359-362页。

 

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