NO.PZ2015122802000184
问题如下：
Which of the following is most likely a reason for using asset-based valuation?
选项：
A.The analyst is valuing a privately held company.
B.The company has a relatively high level of intangible assets.
C.The market values of assets and liabilities are different from the balance sheet values.
解释：
A is correct.
Asset-based valuations are most often used when an analyst is valuing private enterprises. Both B and C are considerations in asset-based valuations but are more likely to be reasons to avoid that valuation model rather than reasons to use it.
考点：Asset-based Valuation
这道题问的是下列哪种情形属于asset-based估值模型的使用条件：
A这个模型较多的被用于估值非上市公司，所以A是正确的。
B这个模型不适用于较多无形资产的企业，所以排除B
C资产的市场价值比较好获得，对应选项C.选项C说公司资产和负债的市场价值不等于我们手里报表的数据，那么就说明这些价值不太好获取，所以排除C
请看如下截图关于该模型的使用范围：
Asset-based valuation要求：资产的市场价值比较好获得
“选项C说公司资产和负债的市场价值不等于我们手里报表的数据，那么就说明这些价值不太好获取”
我不太理解这句话，市场价值和账面价值不等，这是一件很正常的事情（可能是会计方法、会计准则的规定），为什么就能说明这些数据不好获取呢？
感觉很奇怪...
