单选题 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
The company's book value per share is closest to:
A. $1.67
B. $2.27
C. $2.73

【正确答案】 B
【答案解析】[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。