A corporation may split its stock by increasing the number of outstanding shares of common stock and reducing the par or stated value per share in proportion.
2
为了说明这一点,我们假定某一个公司年初发行在外的普通股数为10股。
To illustrATe this, we assume thAT a corporATion had 10 shares of common stock outstanding AT the beginning of the year.
3
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。
The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock outstanding.