book value of common stock

简明释义

普通股帐面价值

英英释义

The book value of common stock refers to the value of a company's equity as reported on its balance sheet, calculated by subtracting total liabilities from total assets and dividing the result by the number of outstanding shares of common stock.

普通股的账面价值是指公司在资产负债表上报告的股东权益的价值,通过从总资产中减去总负债并将结果除以已发行的普通股数量来计算。

例句

1.When analyzing a company's performance, consider the change in book value of common stock 普通股的账面价值 over time.

在分析公司的表现时,考虑普通股的账面价值随时间的变化。

2.A rising book value of common stock 普通股的账面价值 may indicate that the company is retaining earnings effectively.

上升的普通股的账面价值可能表明公司有效地保留了收益。

3.Investors often look at the book value of common stock 普通股的账面价值 to determine if a stock is undervalued.

投资者常常查看普通股的账面价值以判断股票是否被低估。

4.The book value of common stock 普通股的账面价值 can provide insights into the financial health of a company.

普通股的账面价值可以提供公司财务健康状况的见解。

5.The company's book value of common stock 普通股的账面价值 is calculated by subtracting total liabilities from total assets.

公司的普通股的账面价值是通过从总资产中减去总负债来计算的。

作文

The term book value of common stock refers to the value of a company's equity as recorded on its balance sheet. This figure is derived from the total assets of the company minus its total liabilities, which gives us the net worth of the company. The book value of common stock specifically pertains to the portion of this net worth that is attributable to the common shareholders after all debts and obligations have been settled. Understanding this concept is crucial for investors, as it provides insight into whether a stock is undervalued or overvalued in the market. To calculate the book value of common stock, one must first determine the total equity of the company. This is done by subtracting total liabilities from total assets. For instance, if a company has total assets of $1 million and total liabilities of $600,000, its total equity would be $400,000. Next, this total equity is divided by the number of outstanding shares of common stock. If there are 100,000 shares of common stock, the book value of common stock would be $4 per share. The book value of common stock can serve as a benchmark for evaluating a company's market value. Investors often compare the market price of the stock to its book value of common stock. If the market price is significantly higher than the book value of common stock, it may indicate that the stock is overvalued, or that investors expect high future growth. Conversely, if the market price is lower than the book value of common stock, it could suggest that the stock is undervalued, or that the company is facing challenges. However, it is important to note that the book value of common stock does not always reflect the true market value of a company's shares. This discrepancy can arise from various factors, including intangible assets such as brand reputation or intellectual property, which may not be fully captured on the balance sheet. Additionally, market conditions and investor sentiment can greatly influence stock prices, leading to situations where the market price diverges significantly from the book value of common stock. In conclusion, the book value of common stock is a fundamental financial metric that helps investors assess the value of a company's equity. By understanding how to calculate and interpret this figure, investors can make more informed decisions when buying or selling stocks. While it should not be the sole factor in investment decisions, the book value of common stock provides a useful starting point for evaluating a company's financial health and market position. As with any financial analysis, it is essential to consider multiple factors and conduct thorough research before making investment choices.

“普通股的账面价值”是指公司在其资产负债表上记录的股东权益的价值。这个数字是从公司的总资产中减去其总负债得出的,这样我们就可以得到公司的净资产。“普通股的账面价值”特别涉及在所有债务和义务结清后,归属于普通股东的这部分净资产。理解这个概念对投资者至关重要,因为它提供了关于股票在市场上是否被低估或高估的洞察。要计算“普通股的账面价值”,首先必须确定公司的总权益。这是通过从总资产中减去总负债来完成的。例如,如果一家公司总资产为100万美元,总负债为60万美元,那么其总权益将为40万美元。接下来,这个总权益除以流通在外的普通股数量。如果有100,000股普通股,则“普通股的账面价值”为每股4美元。“普通股的账面价值”可以作为评估公司市场价值的基准。投资者通常会将股票的市场价格与其“普通股的账面价值”进行比较。如果市场价格显著高于“普通股的账面价值”,这可能表明该股票被高估,或者投资者预计未来会有很高的增长。相反,如果市场价格低于“普通股的账面价值”,则可能表明该股票被低估,或者公司面临挑战。然而,需要注意的是,“普通股的账面价值”并不总能反映公司股票的真实市场价值。这种差异可能由于各种因素而产生,包括无形资产,如品牌声誉或知识产权,这些资产可能未在资产负债表上完全体现。此外,市场条件和投资者情绪也会极大地影响股票价格,导致市场价格与“普通股的账面价值”之间存在显著差异。总之,“普通股的账面价值”是一个基本的财务指标,帮助投资者评估公司的股东权益价值。通过了解如何计算和解释这个数字,投资者可以在买卖股票时做出更明智的决定。虽然这不应成为投资决策的唯一因素,但“普通股的账面价值”为评估公司财务健康状况和市场地位提供了一个有用的起点。与任何财务分析一样,在做出投资选择之前,考虑多个因素并进行彻底研究是至关重要的。