As the goals of financial management, maximum earnings per share and rate of rectums on common Stockholders 'equity are well accepted by more and more Chief financial Offices.

财务管理目标中，每股盈余最大化和股东权益报酬率观点一般认为是利润最大化目标的演化。

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The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock outstanding.

因此，如果公司只发行普通股，每股账面价值的计算为股东权益总额除以发行在外的股数。

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