每股賬面凈值（中英）

來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯： 2010/03/22 13:33:21　　字體：大小

　　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(jià)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.

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