An analyst does research about valuation m

问题：

An analyst does research about valuation models. With respect to equity valuation models, valuation working well for companies that do not have a high proportion of intangible or "off the books" assets and that do have a high proportion of current assets and current liabilities is best categorized as a(n):（）

A. multiplier model.

B. discounted cash flow model.

C. asset-based valuation model.