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【每日一題】ACCA P3試題：Finance

高頓網(wǎng)校2015-08-24 11:09Yvonne.shen
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　　問題：Which of the following ratios would be least appropriate to use to compare the profitability of two similar companies?

　　A. Earnings per share (EPS).

　　B. Price/Earnings multiple (P/E).

　　C. Return on shareholders' capital (ROSC).

　　D. Return on capital employed (ROCE).

　　答案：The correct answer is: Earnings per share (EPS).

　　EPS is not appropriate for comparisons between companies because the result depends on the number of shares in issue, which is not an indication of profitability. It would be appropriate to use EPS to compare profitability of one company over time assuming the company does not issue more shares.

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