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2016年美國CPA練習題精選：Financial 49
Various methodologies can be used to develop the fair value of common shares. The most objective methodologies are considered to be:
a. Discounted Cash Flow (DCF) methods.
b. Price Earnings Growth (PEG) methods.
c. Price Earnings (P/E) methods.
d. Price Sales Ratio.
Explanation
Choice "a" is correct. Discounted Cash Flow (DCF) methods are considered the most rigorous and objective of the valuation methods.
Choice "c" is incorrect. Price Earnings methods are considered less objective than DCF methods. PE methods require estimation of future earnings.
Choice "b" is incorrect. PEG methods are considered less objective than DCF methods. PEG methods require estimation of future earnings and growth rates.
Choice "d" is incorrect. Price sales ratio methods are considered less objective than DCF methods. Price sales methods require estimation of future sales.
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