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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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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If a company were to be sold rather than liquidated, both tangible and intangible assets would be considered in the determination of the company's going-concern value.

如果一家公司即将被卖掉，而不是清算，那么无形和有形资产都需要被计入公司连续经营的价值里。

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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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