book value per share

简明释义

每股帐面价值

英英释义

例句

1.Investors often compare the book value per share with the market price to assess if a stock is undervalued.

投资者通常将每股账面价值与市场价格进行比较，以评估股票是否被低估。

2.During the quarterly report, the CEO highlighted that the book value per share increased significantly.

在季度报告中，首席执行官强调每股账面价值显著增加。

3.The company's book value per share indicates its net asset value divided by the number of outstanding shares.

公司的每股账面价值表示其净资产价值除以流通在外的股份数量。

4.A rising book value per share can indicate that the company is retaining more earnings.

上升的每股账面价值可能表明公司正在保留更多的收益。

5.The book value per share is an important metric for value investors looking for bargains.

对于寻找便宜货的价值投资者来说，每股账面价值是一个重要指标。

作文

Understanding financial metrics is crucial for investors and stakeholders in the corporate world. One important metric that often comes up in discussions about a company's financial health is book value per share. This term refers to the value of a company's equity that is available to shareholders, divided by the number of outstanding shares. In simpler terms, it represents what each share would be worth if the company were to liquidate its assets and pay off its liabilities. The book value per share is calculated using the formula: (Total Assets - Total Liabilities) / Outstanding Shares. This metric serves as an essential indicator for evaluating whether a stock is undervalued or overvalued compared to its market price.The significance of book value per share lies in its ability to provide a snapshot of a company's financial stability. When investors analyze a company's stock, they often compare the book value per share to the current market price. If the market price is significantly lower than the book value per share, it may indicate that the stock is undervalued, suggesting a potential buying opportunity. Conversely, if the market price is higher than the book value per share, it may suggest that the stock is overvalued, prompting investors to exercise caution.Moreover, the book value per share can vary across different industries. For instance, companies in capital-intensive industries, such as manufacturing, might have a higher book value per share due to substantial investments in physical assets. In contrast, technology companies, which rely more on intellectual property and human capital, may exhibit lower book value per share figures. Therefore, it is essential to consider industry context when interpreting this metric.Another aspect to consider is how the book value per share can be affected by accounting practices. Companies may use different methods for asset valuation, depreciation, and inventory management, which can impact the calculation of book value per share. As a result, investors should be cautious and conduct thorough research to understand the accounting policies of the companies they are analyzing.In conclusion, the book value per share is a vital financial metric that provides insights into a company's equity and overall financial health. It helps investors make informed decisions by comparing the book value per share with the market price of the stock. However, it is essential to consider industry norms and accounting practices when interpreting this figure. By understanding the implications of book value per share, investors can better navigate the complexities of the stock market and make strategic investment choices.

理解财务指标对于投资者和企业利益相关者至关重要。在讨论公司的财务健康状况时，一个重要的指标经常被提及，那就是每股账面价值。这个术语指的是可供股东使用的公司股权的价值，除以流通在外的股份数。简单来说，它代表了如果公司清算资产并偿还负债，每股的价值。每股账面价值的计算公式为：(总资产 - 总负债) / 流通在外的股份。这一指标作为评估股票是否被低估或高估的重要参考。每股账面价值的重要性在于它能够提供公司财务稳定性的快照。当投资者分析公司的股票时，他们通常会将每股账面价值与当前市场价格进行比较。如果市场价格显著低于每股账面价值，这可能表明该股票被低估，暗示潜在的购买机会。相反，如果市场价格高于每股账面价值，则可能表明该股票被高估，促使投资者谨慎行事。此外，不同行业的每股账面价值可能有所不同。例如，资本密集型行业（如制造业）的公司，可能由于对实物资产的重大投资而具有较高的每股账面价值。相反，依赖知识产权和人力资本的科技公司，可能会表现出较低的每股账面价值数字。因此，在解读这一指标时，考虑行业背景是至关重要的。另一个需要考虑的方面是会计惯例如何影响每股账面价值。公司可能会采用不同的方法来评估资产、折旧和库存管理，这可能会影响每股账面价值的计算。因此，投资者应谨慎并进行全面研究，以了解他们所分析公司的会计政策。总之，每股账面价值是一个重要的财务指标，提供了对公司股权和整体财务健康状况的洞察。它通过将每股账面价值与股票的市场价格进行比较，帮助投资者做出明智的决策。然而，在解读这一数字时，考虑行业规范和会计惯例至关重要。通过理解每股账面价值的含义，投资者可以更好地驾驭股票市场的复杂性，并做出战略投资选择。