“发行市盈率”可处理为“Offering P/E Ratio(price-to-earnings ratio)”，指的是指股票发行价格与股票的每股收益的比率，通常用来作为比较不同价格的股票是否被高估或者低估的指标。

“发行市净率”可处理为“Offering P/B Ratio(price-to-book ratio)”，指的是每股股价与每股净资产的比率。 市净率可用于股票投资分析，一般来说市净率较低的股票，投资价值较高，相反，则投资价值较低。以下是投资百科中对“市盈率”和“市净率”的解释：

The price-to-earnings ratio (P/E ratio) is the ratio for valuing a company that measures its current share price relative to its per-share earnings (EPS每股收益). The price-to-earnings ratio is also sometimes known as the price multiple or the earnings multiple.

Companies use the price-to-book ratio (P/B ratio) to compare a firm's market capitalization to its book value. It's calculated by dividing the company's stock price per share by its book value per share (BVPS每股账面价值). An asset's book value is equal to its carrying value on the balance sheet, and companies calculate it netting the asset against its accumulated depreciation.

此类术语经常出现于公司的招股说明书或财报中，如：

发行市盈率：按发行价格除以每股收益计算，每股收益按【 】年度经审计的扣除非经常性损益前后孰低的归属于母公司股东的净利润除以本次发行后总股本计算。

Offering P/E Ratio: calculated by the offering price dividing by the earnings per share; the earnings per share is calculated by dividing the lower of the audited net profits attributable to the parent company before and after deducting non-recurring profit and loss in the year [  ] by the total share capital after the Offering.

发行市净率：按每股发行价格除以发行后每股净资产计算。

Offering P/B Ratio: calculated by dividing the offering price per share by the net assets per share after the Offering.