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410140980 · 2021年11月25日

老师题目不是已知了common stock了吗?

* 问题详情,请 查看题干

NO.PZ201612170200000303

问题如下:

3. Based on Exhibit 2, the price-to-book multiple for Centralino is closest to:

选项:

A.

2.0.

B.

2.2.

C.

2.5.

解释:

B is correct. Price to book is calculated as the current market price per share divided by book value per share. Book value per share is common shareholders’ equity divided by the number of common shares outstanding. Common shareholders’ equity is calculated as total shareholders’ equity minus the value of preferred stock

Thus:

Common shareholders’ equity = 1,027 80 = 947 million

Book value per share = 947 million/41.94 million = 22.58

Price-to-book ratio (P/B) for Centralino = 50/22.58 = 2.2

老师题干不是已经说了826的common stock吗?为什么还需要用total equity减去prefred stock?

2 个答案

王园圆_品职助教 · 2021年11月30日

嗨,努力学习的PZer你好:


同学你好,是的,至今为止在二级的equity教材中出现过的,比普通股享有更高优先权的股票类型就只有各种不同类型的优先股哦~~



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努力的时光都是限量版,加油!

王园圆_品职助教 · 2021年11月25日

嗨,努力学习的PZer你好:


同学你好,因为这题中的资产负债表显示,除了common stock和preferred stock还有retained earning哦~~请看以下讲义截图

在计算p/b中的common stock的账面价值时,是把所有equity减去所有比common stock享有优先清偿权的股票去掉哦~~

也就是说,这里的留存收益(不属于比普通股享有优先清偿权的类型),应该被包括在Book value中哦~~

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

410140980 · 2021年11月30日

那其实是不是可以理解为不属于比普通股有优先权的类型,基本上应该只有preferred stock?

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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?

2024-04-06 23:57 1 · 回答

80是怎么算出来的呢?16*5.25=84。。。

2020-11-13 14:30 1 · 回答

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?

2020-06-01 17:48 1 · 回答

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。

2020-04-11 09:06 1 · 回答