A stock's book value per share is a measure of how much a common stockholder could expect to receive for each share if the corporation were liquidated.

一只股票的每股账面价值是测量股东在如果公司被清算时每股所能得到的份额。

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The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock 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。

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The Price to Book ratio is a formula that represents the most recent share price of a company compared to its book value per share (the residual dollar value for common shareholders after assets are liquidated and all debtors are paid).

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