NO.PZ2023020602000041
问题如下：
An analyst collected data about a company as follows:
The preferred
stock can be converted to 10,000 common stocks, while the debt is not
convertible. The diluted earnings per share is closest to:
选项：
A.1.92 B.1.96 C.2.01解释：
If the convertible preferred shares were converted to common stocks, there would be no preferred dividends paid. Thus, we should add back the convertible preferred dividends that had previously been subtracted from net income in the numerator.
Basic EPS = (net income – dividend from preferred stocks) / average weighted number of shares issued = (1,000,000 – 1,000,000×0.04) / 500,000= 1.92
Diluted EPS = (net income – dividend from preferred stocks+ dividend from preferred stocks) / (average weighted number of shares issued + shares from conversion of preferred stocks) = (1,000,000 – 1,000,000×0.04 + 1,000,000×0.04) / (500,000+10,000) = 1.96
1.96 > 1.92, diluted EPS is 1.92.
Diluted EPS的分子是：NI-优先股分红+可转换优先股分红, 。
题目中怎么看出来有多少是优先股，多少是可转换优先股的。
