Advantages and disadvantages-EPS是什么_2021年ACCA考試FR知識點
學而不思則罔，思而不學則殆。備考ACCA考試，一定要有不恥下問，堅持到底的勇氣，為幫助大家順利備考，東奧小編整理了ACCA考試FR科目知識點，一起來看一下吧。
【內(nèi)容導航】
Advantages and disadvantages-EPS 每股收益的優(yōu)缺點
【知識點】
Advantages and disadvantages-EPS 每股收益的優(yōu)缺點
Advantages and disadvantages-EPS 每股收益的優(yōu)缺點
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
圣人與常人之間往往只相差一小步，而這一小步卻往往需要非凡的毅力才能趕上，備考ACCA考試，希望大家堅持學習，迎難而上。
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，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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