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.
一个公司可以通过分割其股票增加发行在外的普通股股数，并成比例降低每股票面价值或设定价值。
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.
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.
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.
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