NO.PZ2018103102000137
问题如下：
Virginia, a third-year university student majored in Finance, is doing coursework with her classmates. They are comparing a global real estate group, HouseWithLove, with some other comparable companies. Virginia wants to use the relative valuation methods. They collected information on the company as shown below.
The total number of common shares outstanding is 20,000,000. The current stock price is £79.
Based on the information above, which of the following is the correct price-to-book ratio?
选项：
A.
3.02
B.
3.20
C.
5.58
解释：
B is correct.
考点：考察计算P/B，同时如何计算Book value.
解析：P/B是利用当前的股票价格除以Book value per share. 其中Book value per share等于Common shareholders’ equity除以number of shares outstanding.
而common shareholders’ equity等于total shareholders’ equity减去优先股价值。
本题中total shareholders’ equity等于523，优先股为30，则Common shareholders’ equity等于493million。除以number of shares outstanding则BVPS为24.65。
当前股票价格为79，则P/B=3.20.
我也是想问为什么不能直接用common equity的283m，我看了有问必答里的解释，说common equity里还包含retained earning，但表格里不是有一项RI了吗？不是分开的？
