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.
同标题，还有一种stock option 没有考虑。
