耐心是一切聪明才智的基础。坚持每天做题，考试多加分！平时大家要注意多理解、多总结，脚踏实地的把每一个知识点巩固好。正保会计网校对USCPA精选习题77：Business进行细致的答案解析及考点总结，希望大家仔细阅读，掌握做题技巧，考试时能事半功倍！
Davis wants to buy shares of Epoch Corporation. If Davis uses a zero growth model, a desired rate of return of 20%, and a dividend of $10, what was Epoch's price？
a. $20
b. $100
c. $50
d. $2
【正确答案】c
【答案解析】
Choice “c” is correct. Using a zero growth model, the price of a company's stock is equal to the dividend divided by the discount rate. P = D/R. In this case P = $10/20%. P = $50.
Choice “d” is incorrect. Price is not equal to 20% of the dividend.
Choice “a” is incorrect. Price is not equal to $20. The price is $50 per above.
Choice “b” is incorrect. Price is not equal to $100. The price is $50 per above.
相关推荐：
有意向报考的AICPA的考生赶快点击进行免费预评估>> 了解AICPA报考条件吧！
了解详情30000元/4科
