（二）市盈率计算方法市盈率等于股票价格除以每股收益，股票的价格是可以时

(2) Calculation method of <br>price-earnings ratio The price-earnings ratio is equal to the stock price divided by the earnings per share. The price of the stock can be observed from time to time, so the calculation of the price-earnings ratio focuses on the predicted value of earnings per share. Because the connotation of the price-earnings ratio indicator is to determine the relative size of the stock price based on the profit of the company's next period or several periods, different methods are used to predict earnings per share. The general forecast methods include many uncertain factors. This also caused a lot of errors, so what is used internationally is not to make predictions. Of course, there are also many revisions to the forecast, such as using the earnings per share shown in the company ’s recent periodic report, multiplied by a specific parameter, but it is always not scientific and accurate. Therefore, the most commonly used in real life is to use the earnings per share data in the previous company ’s financial report. According to empirical data, although this method is not very rigorous, it has simple and effective characteristics, so this method of calculating the price-earnings ratio is widely used.

(ii) P/E calculation method<br>The p/e ratio is equal to the share price divided by earnings per share, and the price of the stock can be observed from time to time, so the p/e ratio is calculated to focus on the forecast value of earnings per share. Because the content of the price-earnings index is based on the company's next period or several periods of earnings and determine the relative size of the stock price, so, through different methods to predict earnings per share, the general forecast method contains a lot of uncertain factors, which also caused a lot of error, so the international adoption is not to make predictions. Of course, there are also many revisions to the forecast, such as using the earnings per share shown in the company's recent periodic reports, multiplied by a specific parameter, but it is always not scientific and accurate. Therefore, the actual life is more commonly used to use the previous company's financial report earnings per share data, according to empirical data, although this method is not very strict, but has simple and effective characteristics, so this method of calculating price-earnings ratio is widely used.

（2） Calculation method of P / E ratio<br>The price earnings ratio is equal to the stock price divided by the earnings per share. The stock price can be observed from time to time. Therefore, the calculation of the price earnings ratio focuses on the predicted value of earnings per share. Because the connotation of P / E ratio index is to determine the relative size of the stock price based on the earnings of the next period or several periods of the company, different methods will be used to predict the earnings per share, and the general prediction methods contain many uncertain factors, which also causes great errors, so what is adopted internationally is not to make predictions. Of course, there are also many revisions to the forecast, such as using the earnings per share shown in the recent periodic reports issued by the company to multiply by a specific parameter, but it is still not very scientific and accurate. Therefore, the data of earnings per share in the company's financial report of the previous period is commonly used in real life. According to the empirical data, although this method is not very rigorous, it has the characteristics of simplicity and effectiveness, so this method of calculating P / E ratio is widely used.<br>