1.
Common stockholders and potential investors in common stock look first at a company's earnings record.
普通股股东和普通股的潜在投资者最关心的是公司的利润记录。
2.
Common stockholders' investment is in shares of stock, so earnings per share and dividends per share are of particular in- terest.
普通股股东的投资是以股为单位，因此，他们注重每股净收益和每股股息。
3.
To compute earnings per share, the weighted-average number of common shares out- divides the common stockholders' share of the company's net income standing.
为计算每股收益,需用公司普通股股东的净收益除以发行在外普通股的加权平均数。
4.
Dividends may be paid in the form of cash or stock although a company is under no obligation to pay a dividend of any kind to its common shareholders.
公司可以用现金或股票的形式支付股息，虽然公司并没有义务给它的普通股股东分红。
5.
The right of common shareholders to vote for the election of officers of a corporation as well as on other issues regarding its operations.
表决权普通股股东就公司管理人员选举和其它事项表决的权利。
6.
preferred stock and common stock.
即优先股、普通股，
7.
A class of stock which gives its holder the right to vote at shareholder meetings but does not guarantee payment of dividends.
普通股赋予股东在股东会议上的表决权，但不保证支付红利的股票。
8.
Second, the number of common shares outstanding to determine book value per common share divides the remaining amount of stockholders' equity.
第二步,用股东权益的剩余价值除以发行在外的普通股股数以确定普通股每股账面价值。
9.
Number of common shares outstanding
发行在外的普通股股数
10.
Paid-in Capital in Excess of Par-Common
超面值缴入股本-普通股
11.
Book value per share of common stock
普通股每股帐面价值
12.
The common stockholders' equity is the total stockholders' equity less preferred stockholders' equity.
普通股权益是全部股东权益减去优先股权益的差额。
13.
Shares in general re-fer to the ordinary shares issued by the company, and they represent the owner-ship of a part of a company.
股票一般是指公司所发行的普通股，它代表了股东对 公司的拥有权。
14.
Shares in general refer to the ordinary shares issued by the company, and they represent the ownership of a part of a company.
股票一般是指公司所发行的普通股，它代表了股东对公司的拥有权。
15.
Debenture holder has priority over ordinary shareholder .
债券持有人比普通股东享有优先权。
16.
The shares are usually of two kinds: preference shares and ordinary shares.
股票通常有两类：优先股和普通股。
17.
Price to earnings ratio=Market value per share of common / Earnings of per share.
市盈率=普通股每股市价／每股收益。
18.
Inclusive Circulating Shares: Rules and Compensation of Circulating Shareholders;
股份全流通:规则与流通股股东补偿