【中文版】

收购市净率是指一家公司收购另一家公司时，收购价格与目标公司股票的市净率之比。市净率是股票市场中常用的一个估值指标，它等于股票价格除以每股净资产。收购市净率可以反映收购方对目标公司的估值，也可以帮助投资者评估收购交易是否划算。

收购市净率的计算公式为：收购价格/目标公司股票市净率。如果收购市净率较高，说明收购方对目标公司的估值较高，也意味着收购方可能面临较大的风险；如果收购市净率较低，说明收购方对目标公司的估值较低，也意味着收购方可能获得更大的投资回报。

在收购交易中，收购市净率是一个重要的考量因素。投资者应该认真分析目标公司的财务状况、行业前景、市场地位等因素，并结合自己的风险承受能力，做出明智的投资决策。

【英文版】

The acquisition P/B ratio refers to the ratio between the acquisition price and the target company's stock price to book value ratio. The P/B ratio is a commonly used valuation index in the stock market, which is equal to the stock price divided by the net asset value per share. The acquisition P/B ratio can reflect the valuation of the acquirer to the target company and help investors evaluate whether the acquisition deal is cost-effective.

The calculation formula of the acquisition P/B ratio is: acquisition price / target company stock P/B ratio. If the acquisition P/B ratio is high, it indicates that the acquirer's valuation of the target company is high, which also means that the acquirer may face greater risks; if the acquisition P/B ratio is low, it indicates that the acquirer's valuation of the target company is low, which also means that the acquirer may obtain greater investment returns.

In the acquisition transaction, the acquisition P/B ratio is an important consideration factor. Investors should carefully analyze the target company's financial status, industry prospects, market position and other factors, combined with their own risk tolerance ability, make wise investment decisions.