势将打破全球集资额最高纪录的工行A+H股招股活动已正式启动。消息人士透露，工行A股招股价初定为每股2.6元～3.12元人民币，市账率介乎1.95～2.23 倍。/ Q) Y' T/ ]1 O. j
请看《中国日报》相关报道：The world-record US$19.1 billion public offer by Industrial and Commercial Bank of China was met with great enthusiasm by domestic and overseas investors yesterday.9 ]) }. c) R8 R/ e: L, t! w! Q, s1 ~
The bank set its A-share price at between 2.6 yuan (33 US cents) and 3.12 yuan (39 US cents) 1.95 times and 2.23 times its 2006 book value, bankers involved in the sale said.
- s8 k, |% _- { 报道中的book value指的是“（股票的）账面价值”，又称“股票净值”或“每股净资产”，是每股股票所代表的实际资产的价值。“市账率”即“股价与股票帐面值的比率”，其相应的英文表达为“price-to-book ratio”，显然，“市账率”越低，股价愈便宜。
( ~1 i- a' f a9 U' R3 w 在商业纪录中，“book value”（帐面价值）指公司显示在“资产负债表上的价值”，即公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
- o2 Z5 h: z- _! g1 s- r 看例句：Book value per share is equal to the net assets represented by one share of stock.（每股账面价值等于每股股票代表的净资产。）2 v' y6 N8 U8 ~
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发表于 2012-8-16 08:17:42
