Christine2020-05-19 15:34:35
Christine27题为何不能直接用给的common shares对应的equity？
回答（1）
Nicholas2020-05-19 16:51:47
Nicholas同学你好。
可以理解为公司股东权益在扣除优先股价值后，其余的部分都是归属于普通股的账面价值。
Common shareholders’ equity = (Shareholders’ equity) – (the total value of equity claims that are senior to common stock)
If we were to value a company as a whole, rather than value only the common stock, we would not exclude the value of preferred stock from the computation.
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