问题
单项选择题
An analyst does research about book value and gathers the following information from a company's balance sheet (in millions):
| Shareholders' equity | $150 |
| Preferred stock | $25 |
| Total liabilities | $50 |
| Issued common shares | 75 |
| Repurchased common shares | 20 |
A. $1.67
B. $2.27
C. $2.73
答案
参考答案：B
解析：
公司每股净资产=公司净资产(普通股)/发行在外的普通股股数=($150-$25)/(75-20)=$2.27。