导读：每次考试结束ACCA考官都会依据本次考试考生的总体体现状况写陈述，具体分析学生在答题过程中呈现的问题，总结学生在备考该门类时大概留意的事项，高顿网校的小编为大家整理了F9考官陈述：
　　Question Four （b）
　　This question asked for a discussion of the relative merits of the valuation methods from part （a） in determining the purchase price for a company. Many answers struggle to gain good marks here. Some answers did not go beyond outlining how each business valuation method worked, i.e. the steps followed in calculating a company value. Better answers looked to identify the relative merits of each business valuation method by identifying differences between them, for example asset-based or revenue-based methods, cash-based or profit based methods, and discounted or non-discounted methods.
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