二者间的差额就是抵押资产的净值，通常也称为“纯资产”，“股东的普通股”或者“纯价值”。
The difference between what it owns and what it owes is its equity, also commonly called "net assets," "stockholder's equity," or "net worth."
二者间的差额就是抵押资产的净值，通常也称为“纯资产”，“股东的普通股”或者“纯价值”。
The difference between what it owns and what it owes is its equity, also commonly called "net assets, " "stockholder's equity, " or "net worth."
国内知名企业发行的其价值和股息均有保证的普通股；高价低收益。
A common stock of a nationally known company whose value and dividends are reliable; typically have high price and low yield.
通常，账面价值的计算只针对普通股。
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.
对于投资者而言，一只普通股的票面价值是没有意义的。
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。
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.
在资产负债表中，不同类型的股票(各种优先股和普通股)的面值或设定价值要分开列示，从这些股份上收到的超出额或不足额也应如此。
In the balance sheet, the par values or stated values of different forms of stock (preferred, common) are shown separately, as is any excess or deficiency received for the shares.
如果不是这样的话，两个普通股组合的最终价值将超出纸面。
If they were not, the ending values for the two common stock portfolios would run off the top of the page.
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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