市净率比（Price-to-Book Ratio）是一个用于评估股票价值的财务指标。它表示的是公司市值与其账面价值之间的比率。市净率比的计算公式为：市净率比 = 股票价格 / 每股净资产。

中文解释：

市净率比（Price-to-Book Ratio）是指公司市值与其账面价值之间的比率，是评估股票价值的重要财务指标之一。这个指标可以反映投资者对公司未来发展的预期和市场的信心程度。一般来说，市净率比较低的公司，意味着其股票价格较低，而账面价值较高，可能存在低估的情况；反之，市净率比较高的公司，股票价格较高，而账面价值较低，可能存在高估的情况。投资者可以通过对市净率比的观察和分析，来评估公司的价值和股票的购买价值。

英文解释：

The Price-to-Book Ratio (P/B Ratio) is a financial indicator used to evaluate the value of a stock. It represents the ratio between a company's market capitalization and its book value. The formula for calculating the Price-to-Book Ratio is: P/B Ratio = Stock Price / Book Value Per Share.

The P/B Ratio is an important financial metric used by investors to assess the value of a stock. This ratio reflects investors' expectations about a company's future growth and the market's confidence in the company. Generally, a low P/B Ratio indicates that the stock price is relatively low compared to the company's book value, which may indicate undervaluation. Conversely, a high P/B Ratio suggests that the stock price is relatively high compared to the company's book value, which may indicate overvaluation. Investors can use observation and analysis of the P/B Ratio to assess a company's value and the purchase price of its shares.