Most commonly used by analysts, the book value per share is the difference between the value of a corporation's tangible assets and its liabilities divided by the number of shares outstanding.

是分析师最常用的，每股账面价值是公司切实的资产和债务的差额再均分到其流通股数额。

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Take the gauge of in the value in the process, involve the tangible assets evaluation, the immaterial assets evaluation, the finance calculate, the time value of the future cash flow certain etc.

在价值评估过程中，涉及有形资产评估、无形资产评估和财务评价、财务测算、未来现金流的时间价值确定等。

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First is the enterprise mergers and value assessment review of relevant theoretical foundation, and define the connotation and extension of the non-tangible assets.

首先是回顾企业并购及价值评估的相关基础理论，并界定非有形资产的内涵和外延。

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And there is Tobin's q, a ratio of the stockmarket value to the replacement cost of its tangible assets an attempt to measure what it would cost to recreate a company from scratch.

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Fortunately, the Big Board contains a quotient of intrinsic value embedded in tangible corporate assets, then average earning power cycle to cycle and dividend paying capacity.

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Whereas tangible assets like plant and equipment drove a company's value during much of the past century, intangible assets such as brands, patents and trademarks are what create value today.

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