问题如下图：普通股的bv为什么包括re
选项：
A. 
B. 
C. 
解释：
NO.PZ201612170200000303 问题如下 3. Baseon Exhibit 2, the price-to-book multiple for Centralino is closest to: A.2.0. B.2.2. C.2.5. B is correct. Prito book is calculatethe current market priper share vibook value per share. Book value per share is common shareholrs’ equity vithe number of common shares outstanng. Common shareholrs’ equity is calculatetotshareholrs’ equity minus the value of preferrestoThus:Common shareholrs’ equity = €1,027 – €80 = €947 millionBook value per share = €947 million/41.94 million = €22.58Price-to-book ratio (P/for Centralino = €50/€22.58 = 2.2 common share的每股账面价值为什么不能直接826/41.94做？
NO.PZ201612170200000303 老师题干不是已经说了826的common stock吗？为什么还需要用totequity减去prefrestock？
80是怎么算出来的呢？16*5.25=84。。。
2.2. 2.5. B is correct. Prito book is calculatethe current market priper share vibook value per share. Book value per share is common shareholrs’ equity vithe number of common shares outstanng. Common shareholrs’ equity is calculatetotshareholrs’ equity minus the value of preferrestoThus: Common shareholrs’ equity = €1,027 – €80 = €947 million Book value per share = €947 million/41.94 million = €22.58 Price-to-book ratio (P/for Centralino = €50/€22.58 = 2.2还是不能理解P/B里的BV为什么不只考虑common stock，按照老师的讲解只要遇到P/B里的B就是Totequity-preferrestock嘛？
老师，计算P/B，如果是用总资产减负债再减优先股，负债和优先股都用账面价值是吧，印象中有个地方负债如果有市场价值就用市场价值，如果没有就用账面价值，忘记是哪个地方的了。
