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momo · 2023年09月02日

eps

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NO.PZ2023081403000024

问题如下：

Q. A company with no debt or convertible securities issued publicly traded common stock three times during the current fiscal year. Under both IFRS and US GAAP, the company’s:

选项：

A.basic EPS equals its diluted EPS.

B.capital structure is considered complex at year-end.

C.basic EPS is calculated by using a simple average number of shares outstanding.

解释：

A is correct. Basic and diluted EPS are equal for a company with a simple capital structure. A company that issues only common stock, with no financial instruments that are potentially convertible into common stock has a simple capital structure. Basic EPS is calculated using the weighted average number of shares outstanding.

题目怎么翻译，为什么不选b呢

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王园圆_品职助教 · 2023年09月02日

同学你好，题目翻译如下：

一个没有债务或可转换证券的公司在本财政年度内发行了三次公开交易的普通股。在国际财务报告准则IFRS和美国公认会计原则GAAP下，该公司的：

A.基本每股收益basic EPS 等于其稀释后每股收益diluted EPS。——对应题目绿色的部分，一个公司没有可转换证券，就是没有可转换优先股，可转债，也没有期权（可以转换成股票），那就不会有额外的股票会由于这些证券的转换而出现，所以公司的basic EPS 就和diluted EPS


B.年底资本结构被认为是复杂的。——对应题目粉色的部分，一个公司首先没有负债，只有Equity的话，那资本结构就只有股权没有债权，这种资本结构肯定是简单的而不是复杂的，所以B错


C.基本每股收益是使用简单的平均流通股数计算的。——这也是错的，basic EPS是用weighted average shares计算的而不是simple average number of shares 。

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