Thus, the weighted average number of common shares outstanding can be computed as follows…
因此，发行在外的加权平均普通股数可计算如下…
This, in short, expresses that the common shares outstanding fact is in the domain of entity information line items, an expression made formal by links to definitions in XBRL taxonomy Web resources.
简而言之，这表示普通股事实位于实体信息行项目范围内，通过链接到XBRL分类Web资源中的定义可以使表达式更加正式。
To illustrATe this, we assume thAT a corporATion had 10 shares of common stock outstanding AT the beginning of the year.
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。
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.
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。
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.
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。
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