Advantages and disadvantages-EPS是什么_2020年ACCA考試FR知識點
命運掌握在自己手里，命運的好壞由自己去創(chuàng)造。ACCA考試時間越來越近，東奧小編為大家準備了FR考試科目知識點，一起來看一下吧。
【內(nèi)容導(dǎo)航】
Advantages and disadvantages-EPS每股收益的優(yōu)勢與局限性
【知識點】
Advantages and disadvantages-EPS每股收益的優(yōu)勢與局限性
Advantages and disadvantages-EPS每股收益的優(yōu)勢與局限性
Advantages
EPS promotes comparison of same entity in different periods and different entities in same period
EPS provides a more accurate indication of profitability by showing the trend of EPS from year to year
EPS helps to produce a stock market indicator of performance – P/E ratio
Disadvantages
It does not take account of inflation
It is based on historical information and therefore it does not necessarily have predictive value
The comparison of EPS may be affected by the choice of different accounting policies
以上就是東奧小編為大家準備的ACCA考試知識點了，希望大家能夠認真學(xué)習(xí)，全身心備考，爭取順利通過ACCA考試。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第39講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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