NO.PZ201612170200000303
问题如下：
3. Based on Exhibit 2, the price-to-book multiple for Centralino is closest to:
选项：
A.2.0.
B.2.2.
C.2.5.
解释：
B is correct. Price to book is calculated as the current market price per share divided by book value per share. Book value per share is common shareholders’ equity divided by the number of common shares outstanding. Common shareholders’ equity is calculated as total shareholders’ equity minus the value of preferred stock
Thus:
Common shareholders’ equity = €1,027 – €80 = €947 million
Book value per share = €947 million/41.94 million = €22.58
Price-to-book ratio (P/B) for Centralino = €50/€22.58 = 2.2
common share的每股账面价值为什么不能直接826/41.94做？
