每股收益的优势与局限性_2020年ACCA考试FR知识点
命运掌握在自己手里，命运的好坏由自己去创造。ACCA考试时间越来越近，东奥小编为大家准备了FR考试科目知识点，一起来看一下吧。
【内容导航】
Advantages and disadvantages-EPS每股收益的优势与局限性
【知识点】
Advantages and disadvantages-EPS每股收益的优势与局限性
Advantages and disadvantages-EPS每股收益的优势与局限性
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
以上就是东奥小编为大家准备的ACCA考试知识点了，希望大家能够认真学习，全身心备考，争取顺利通过ACCA考试。
注：以上内容来自Crystal老师基础班第39讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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