導(dǎo)讀：每次考試結(jié)束ACCA考官都會(huì)依據(jù)本次考試考生的總體體現(xiàn)狀況寫陳述，具體分析學(xué)生在答題過程中呈現(xiàn)的問題，總結(jié)學(xué)生在備考該門類時(shí)大概留意的事項(xiàng)，高頓網(wǎng)校的小編為大家整理了F9考官陳述：
　    Question Three （b）
　　The requirement here was to discuss why market value WACC was preferred to book value WACC when making investment decisions. Many answers were not of a high standard and tried to make some general points about market efficiency or about the window-dressing of financial statements. The important point here is that the weightings used in the WACC calculation need to reflect the relative importance of the different sources of finance used by a company if the WACC is to be used in investment appraisal. The market value of equity is usually much higher than its book value, so using book value weighting would underestimate the contribution of the cost of equity to WACC and therefore underestimate WACC itself, leading to sub-optimal investment decisions.
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