掃碼下載APP
及時接收最新考試資訊及
備考信息
英文Book Value Per Share的縮寫,也稱為每股凈資產(chǎn),是企業(yè)股東權(quán)益總額減去優(yōu)先股權(quán)益后的余額與發(fā)行在外的普通股股數(shù)的比值。反映流通在外每股普通股所代表的企業(yè)賬面的股東權(quán)益額。每股帳面價值等于股東權(quán)益總額與優(yōu)先股權(quán)益的差額除以發(fā)行在外的普通股股數(shù)。
Abbreviation of Book Value Shares. Book value is equal to shareholders' equity, which is the total liabilities subtracted from the total assets. BVPS equals book value divided by the number of shares.BVPS is used in the calculation of the price/book ratio (share price divided by BVPS).It is a crucial criterion for measuring a company's asset value. If the price ratio is below 1, the market's pricing for the company's assets is lower than the replacement cost. If the price ratio is far below 1, this company will become the target of acquisition. The company's competitors will consider acquiring its assets through buying in its equities instead of making investment in the facilities and equipment. Price ratio is of particular importance to the capital-intensive manufacturing companies. Service industry usually has low price ratio due to its inadequacy of fixed assets.
上一篇:控股公司(中英)
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會計科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點擊下載>
官方公眾號
微信掃一掃
官方視頻號
微信掃一掃
官方抖音號
抖音掃一掃
Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號