1.
The calculation of book value per share of common stock is shown below...
普通股每股账面价值计算如下…
2.
Book value per share is equal to the net assets represented by one share of stock.
每股账面价值等于一股股票代表的净资产。
3.
Second, the number of common shares outstanding to determine book value per common share divides the remaining amount of stockholders' equity.
第二步,用股东权益的剩余价值除以发行在外的普通股股数以确定普通股每股账面价值。
4.
In effect, the equity method causes the carrying value of the investment to rise and fall with changes in the book value of the shares.
实际上,权益法使投资的账面价值随每股账面价值的变化而增减变动。
5.
The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock outstanding.
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。
6.
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。
7.
Thus in a corporation which has issued common stock only, the book value per share is computed by dividing total Stockholders' equity by the number of shares outstanding.
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。
8.
Price-To-Book Ratio
股价与账面价值比率
9.
Book value per share of common stock
普通股每股帐面价值
10.
book value per share of stock
股票每股的帐面价值
11.
amount of minority interest at book value
按账面价值计的少数股权数额
12.
Book value is usually computed only for common stock.
通常,账面价值的计算只针对普通股。
13.
Issued 10 shares of $2 par value stock at a price of $10 a share.
发行股票10股,面值每股2美元,售价每股10美元。
14.
The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.
然而,股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。
15.
When par value stock is issued, the Capital Stock account is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.
在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。
16.
If a corporation for less than par issues stock, the account Discount on Capital Stock should be debited for the difference between the issuance price and the par value.
如果公司以低于面值的价格发行股票,发行价格与面值的差额需借记股本折价账户。
17.
When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par.
当股票高于面值销售时,超过面值的销售价格需贷记超面值缴入股本账户。
18.
Book Value of Investments Sold
已售投资的账面价值