The common stockholders' equity is the total stockholders' equity less preferred stockholders' equity.
普通股权益是全部股东权益减去优先股权益的差额。
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。
equity method of accounting for investments in common stock
普通股票投资权益会计法
To compute earnings per share, the weighted-average number of common shares out- pides the common stockholders' share of the company's net income standing.
为计算每股收益,需用公司普通股股东的净收益除以发行在外普通股的加权平均数。
In computing the rate of return on stockholders' equity, analysts should deduct the preferred pidends to maintain the equity belonging to common stockholders.
在计算股东权益报酬率时,分析者应当扣除优先股权益,只保留应该归属于普通股的权益。
Second, the number of common shares outstanding to determine book value per common share pides 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。
earned income for ordinary stock
普通股能分到的收益
Price to earnings ratio=Market value per share of common / Earnings of per share.
市盈率=普通股每股市价／每股收益。
common stock classified as A or B where A has certain advantages (e.g., voting power) that B does not.
分成a、b两级的普通股，其中a股享有b股所b>不b>能享有的权益（如投票权）。
Ordinary shares with special voting rights
有特殊表决权的普通股
ordinary share with limited voting rights
有有限表决权的普通股
Thus in a corporation which has issued common stock only, the book value per share is computed by piding total Stockholders' equity by the number of shares 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。
Earnings per share of common stock would be computed as follows...
普通股每股收益计算如下…
On the Protection of Interests of Negotiable Stock Holders in Reform of the Non-tradable Stocks;
股权分置改革中流通股股东的权益保护
Dividends for preferred stock underlie those of common stock.
优先股比普通股享有优先分红权
ratio of net income to outstanding common stock
净收益对实际售出普通股的比率
Private Value of Corporate Control: Evident from Equity Transaction in Non-negotiable Stock Market;
基于非流通股股权转让的控制权私有收益分析
Notice that the concept of earnings per share applies only to common stock.
需注意,每股收益的概念只适用于普通股。