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(guò)程中呈現(xiàn)的問(wèn)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 Four （b）
　　This question asked for a discussion of the relative merits of the valuation methods from part （a） in determining the purchase price for a company. Many answers struggle to gain good marks here. Some answers did not go beyond outlining how each business valuation method worked, i.e. the steps followed in calculating a company value. Better answers looked to identify the relative merits of each business valuation method by identifying differences between them, for example asset-based or revenue-based methods, cash-based or profit based methods, and discounted or non-discounted methods.
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