问题
单项选择题
An analyst does research about valuation models. With respect to equity valuation models, valuation working well for companies that do not have a high proportion of intangible or "off the books" assets and that do have a high proportion of current assets and current liabilities is best categorized as a(n):（）
A. multiplier model.
B. discounted cash flow model.
C. asset-based valuation model.
答案
参考答案：C
解析：
基于资产的定价方法用于对企业资产和负债的市场或公允价格的估计，该定价方法特别针对没有大量无形资产和表外资产，以及拥有大量流动资产和流动负债的企业。