试题与答案

被评估企业拥有另一企业发行的面值共80万元的非上市普通股票,从持股期间看,每年股利分

题型:单项选择题

题目:

被评估企业拥有另一企业发行的面值共80万元的非上市普通股票,从持股期间看,每年股利分派相当于票面值的10%,评估人员通过调查了解到,股票发行企业每年只把税后利润的80%用于股利分配,另外20%用于扩大再生产,假定股票发行企业今后的股本利润率将保持在15%左右,折现率为12%,则被评估企业拥有的该普通股票的评估值最有可能是()

A、66.67万元

B、80.00万元

C、88.89万元

D、114.28万元

答案:

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