新用戶(hù)掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2016年美國(guó)CPA練習(xí)題精選：Business 3
Investors are likely to view a high price earnings （P/E） ratio as an indication that：
a. There is no logical conclusion to reach about the relationship between price and earnings
b. Earnings have peaked and will likely fall
c. Earnings have growth potential
d. Earnings have peaked and will remain flat
答案：C
Explanation
Choice “c” is correct. The P/E ratio measures the amount that investors are willing to pay for each dollar of earnings per share. Higher P/E ratios generally indicate that investors are anticipating more growth and are bidding up the price of the shares in advance of performance.
Choice “d” is incorrect. High P/E ratios generally indicate investor confidence in earnings growth, not performance that has peaked.
Choice “b” is incorrect. High P/E ratios generally indicate investor confidence in earnings growth, not that performance will fall.
Choice “a” is incorrect. High P/E ratios give some insight into investor confidence of earnings growth.
【我要糾錯(cuò)】 責(zé)任編輯：小瑩子
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)