Based on studies of riskproxies of securities, this article makes a research on three factors, β,BV/MV and Size, which most people believe can explain returns of portfolios.
在现有股票收益率风险决定因素相关研究基础上,对β、股票账面/市面价值比BV/MV和股票规模SIZE三个因素分别进行了单因素和多因素分析及实证检验。
This form,which consists of the original book value of assets,the relative taxes for the realization of a transaction and the rights or obligations of possible transactions,differentiate from other value forms which the accounting theory has explained.
这种价值形式不同于会计理论上已经阐明的各种价值形式,它由原资产的账面价值、为实现交易发生的相关交易税费和可能让与的相关的权利或义务组成。
7-Exchange of non-monetary assets prescribes: An assets value would be divided into fair value and book value in the light of business nature.
企业会计准则规定非货币性交换业务,按是否具有商业实质,将换入资产入账价值分为按公允价值和账面价值计价两种方法,其中按账面价值计价的规定与现行税法有较大差异。
This paper,based on analyzing the causes of the deviation between the book value and the actual market value,puts forward some effective methods of letting the financial report users know the actual value of the real estate.
房地产交易中企业财务报告反映的房地产账面价值与实际市场价值的背离程度大,造成了企业资产价值的“低估”。
According to the rule of permanent assets, the permanent assets terminal of an enterprise should be computed based on the lower side between account value and withdrawn fund.
按照固定资产准则规定,企业的固定资产期末应按账面价值与可收回金额孰低来计量,当可收回金额低于其账面价值时,应当计提减值准备,并按照减值后的新账面价值重新计算折旧额。
Price-To-Book Ratio
股价与账面价值比率
The calculation of book value per share of common stock is shown below...
普通股每股账面价值计算如下…
If a corporation for less than par issues stock, the account Discount on Capital Stock should be debited for the difference between the issuance price and the par value.
如果公司以低于面值的价格发行股票,发行价格与面值的差额需借记股本折价账户。
Book value per share is equal to the net assets represented by one share of stock.
每股账面价值等于一股股票代表的净资产。
amount of minority interest at book value
按账面价值计的少数股权数额
Book value is usually computed only for common stock.
通常,账面价值的计算只针对普通股。
An Empirical Research on the"Book-to-Market Effect" for Shanghai Stock Market;
中国A股市场账面-市价比效应实证研究
The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock outstanding.
普通股票的每股账面价值表达的是普通股权益与发行在外的普通股票股数之间的关系。
The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.
然而,股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。
Second, the number of common shares outstanding to determine book value per common share divides the remaining amount of stockholders' equity.
第二步,用股东权益的剩余价值除以发行在外的普通股股数以确定普通股每股账面价值。
Discrepancies between Book Value of Transferred Assets and Pending Transaction Value;
换出(转出)资产账面价值与待交易价值辨析
Shanghai Forte shares exceed the industry average of price-to-book, at1.65.
不过该股1.65倍的股价与帐面价值之比却要高于行业平均水平。
The percentage is based on the dividend declared divided by the par value, not the share price.
这个百分比是股息除以面值（而非股价）。
Book Value of Investments Sold
已售投资的账面价值
In effect, the equity method causes the carrying value of the investment to rise and fall with changes in the book value of the shares.
实际上,权益法使投资的账面价值随每股账面价值的变化而增减变动。
Article 16When disposing of a long-term equity investment, the difference between its book value and the actual purchase price shall be included in the current profits and losses.
第十六条处置长期股权投资，其账面价值与实际取得价款的差额，应当计入当期损益。
When par value stock is issued, the Capital Stock account is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.
在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。
An investor using the equity method recognizes its proportionate share of the investor' s net income as an increase in the carrying value of its investment.
使用权益法的投资者,按持股比例确认净收益,并作为投资额账面价值的增加。
