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小蜜蜂jj1 · 2022年02月15日

这个知识点在哪里讲到的呢

NO.PZ2017102901000024

问题如下:

Shareholders’ equity reported on the balance sheet is most likely to differ from the market value of shareholders’ equity because:

选项:

A.

historical cost basis is used for all assets and liabilities.

B.

some factors that affect the generation of future cash flows are excluded.

C.

shareholders’ equity reported on the balance sheet is updated continuously.

解释:

B is correct.

The balance sheet omits important aspects of a company’s ability to generate future cash flows, such as its reputation and management skills. The balance sheet measures some assets and liabilities based on historical cost and measures others based on current value. Market value of shareholders’ equity is updated continuously. Shareholders’ equity reported on the balance sheet is updated for reporting purposes and represents the value that was current at the end of the reporting period.

如题。。。。。。。。。。。。。。。

1 个答案

Kiko_品职助教 · 2022年02月17日

嗨,努力学习的PZer你好:


这个题是比较综合的考察我们对报表的理解。


问的是为什么账面的equity不等于equity的市场价值。

原因有几个,首先资产负债表上,有的资产和负债用的历史成本,有的用的公允价值,那么equity=asset-liabiity就是一个混合项,它包含了历史成本和公允价值。

其次,就算有的资产和负债用的是公允价值,这个公允价值也只有报表日的时候会update,在两个报表日之间公允价值的变动不会在报表中体现。

还有,有些因素会影响equity的市场价值,但并没有在报表中体现,比如声誉、管理层的能力等。B选项说的是B/S没有考虑公司将来的现金流,只考虑了当前的情况,比如管理层的水平,虽然现在公司的管理层水平不高,但是不代表不会成长或者是进步,将来就会更加专业,那么公司的盈利水平也就会更好,这在B/S上是体现不出来的。

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