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摇一摇 · 2023年04月20日

没有债务，没有可转换金融资产，那怎么知道期权有没有呢

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NO.PZ2018062018000018

问题如下：

Which of the following statements about EPS calculation is correct when a company with no debt or convertible securities?

选项：

A.

The capital structure of company is simple

B.

The basic EPS is not the same as diluted EPS.

C.

 The denominator of basic EPS is total number of common shares outstanding

解释：

A is correct. The capital structure is simple if there are not potential dilutive financial instruments, at that time the basic EPS=diluted EPS. The denominator of basic EPS is weighted average number of common shares outstanding.

没有债务，没有可转换金融资产，那怎么知道期权有没有呢

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暖暖 · 2023年08月27日

感谢提问， 我也遇上了同样的问题， 现在已经得到了解答。

1 个答案

王园圆_品职助教 · 2023年04月20日

同学你好，请看以下原版书截图，本题来源于原版书黄色这句话的改编，粉色这句话列示了各种convertible securities，其中就包含了options

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