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SYc · 2024年02月24日

c为什么不对

  1. CFA I
  2. FRA

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.

c为什么不对

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1 个答案

lynn_品职助教 · 2024年02月26日

嗨，努力学习的PZer你好：


题目说，当一个公司没有债务或者可转换的金融资产比如可转债，可转换优先股等等的时候，在计算EPS的时候，下面哪句话是对的。


A是对的，没有债务或者可转换的金融资产，那么说明资本结构中应该只有普通股股东出资和优先股股东出资，那么相对来说就比较简单。


B错误，如果没有债务或者可转换金融资产，basic EPS和diluted EPS是相等的。


C错误，The denominator of basic EPS is total number of common shares outstanding

我们计算EPS的时候分母用的是加权平均，不是总的股份数。

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