book value per share [经] (普通股)每股帐面价值
- If a company has both preferred and common stock outstanding, the computation of book value per share of common stock requires two steps.
如果某公司同时有发行在外的优先股和普通股,普通股每股账面价值的计算需要两个步骤。 - The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock
普通股票的每股账面价值表达的是普通股权益与发行在外的普通股票股数之间的关系。 - Thus in a corporation which has issued common stock only, the book value per share is computed by dividing total Stockholders' equity by th
因此,如果公司只发行普通股,每股账面价值的计算为股东权益总额除以发行在外的股数。
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