如果是净资产的三倍，那么当债券的价值从成本价贬值三分之一后，在账面上体现出来就会把净资产全部消除。
If the level is three times, of course, a one-third shrink from cost in bond prices - if it were to be recognized on the books - would wipe out net worth.
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
应用推荐