每股账面净值（中英）

来源: 正保会计网校编辑： 2010/03/22 13:33:21　　字体：大小

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　　英文Book Value Per Share的缩写，也称为每股净资产，是企业股东权益总额减去优先股权益后的余额与发行在外的普通股股数的比值。反映流通在外每股普通股所代表的企业账面的股东权益额。每股帐面价值等于股东权益总额与优先股权益的差额除以发行在外的普通股股数。

　　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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