题目
Which of the following is least accurate with respect to the market value and book value of a company’s equity?
选项
A.Market value is more relevant than book value when measuring a company’s cost of capital.
B.Book value is often used by lenders and in financial ratio calculations.
C.Both market value and book value fluctuate with changes in the company’s share price.
答案
C
解析
C is correct. Share price changes will cause the market value of the company’s equity to change; book value is unaffected. Statements A and B are accurate. C是正确的。股价变化将导致公司股权的市场价值发生变化；账面价值不受影响。陈述A和B是准确的。