问题如下图：
选项：
A. 
B. 
C. 
解释：
老师，考试时候遇到这种题目，就直接不用加上优先股股利了吗？
还是有其他例外情况？
NO.PZ2017102901000020 问题如下 For its fiscyear-en Sublyme Corporation reportenet income of $200 million ana weighteaverage of 50,000,000 common shares outstanng. There are 2,000,000 convertible preferreshares outstanng thpaiannuvinof $5. Eapreferreshare is convertible into two shares of the common stock. The luteEPS is closest to: $3.52. $3.65. $3.70. C is correct. luteEPS = (Net income)/(Weighteaverage number of shares outstanng + New common shares thwoulhave been issueconversion) = $200,000,000/[50,000,000 + (2,000,000 × 2)]= $3.70 The luteEPS assumes ththe preferrevinis not paianththe shares are convertethe beginning of the perio这道题只涉及到可转换优先股，所以分子应该是NI减去给优先股的分红，然后加回转换了的优先股的分红。这道题给的条件只有可转换优先股是2000000份，没有给普通的优先股的条件，我们默认没有，也就是所有的优先股都是可转换优先股，这样的话分子减去给优先股的分红，然后再加回，结果是相抵消了，最后分子只剩下NI=200,000,000。分母应该等于一开始的加权平均普通股，再加上可转换优先股转换成的普通股份数，由于每份优先股可以转换为两份普通股，所以分母就变成了50,000,000+2,000,000×2。luteEPS=200,000,000/（50,000,000+2,000,000×2）=3.7basic EPS=（200,000,000-2,000,000×5）/50,000,000=3.8，所以是有稀释作用，luteEPS=3.7 请问There are 2,000,000 convertible preferreshares outstanng thpaiannuvinof $5这句话后面的5是什么意思
NO.PZ2017102901000020问题如下 For its fiscyear-en Sublyme Corporation reportenet income of $200 million ana weighteaverage of 50,000,000 common shares outstanng. There are 2,000,000 convertible preferreshares outstanng thpaiannuvinof $5. Eapreferreshare is convertible into two shares of the common stock. The luteEPS is closest to: $3.52. $3.65. $3.70. C is correct. luteEPS = (Net income)/(Weighteaverage number of shares outstanng + New common shares thwoulhave been issueconversion) = $200,000,000/[50,000,000 + (2,000,000 × 2)]= $3.70 The luteEPS assumes ththe preferrevinis not paianththe shares are convertethe beginning of the perio这道题只涉及到可转换优先股，所以分子应该是NI减去给优先股的分红，然后加回转换了的优先股的分红。这道题给的条件只有可转换优先股是2000000份，没有给普通的优先股的条件，我们默认没有，也就是所有的优先股都是可转换优先股，这样的话分子减去给优先股的分红，然后再加回，结果是相抵消了，最后分子只剩下NI=200,000,000。分母应该等于一开始的加权平均普通股，再加上可转换优先股转换成的普通股份数，由于每份优先股可以转换为两份普通股，所以分母就变成了50,000,000+2,000,000×2。luteEPS=200,000,000/（50,000,000+2,000,000×2）=3.7basic EPS=（200,000,000-2,000,000×5）/50,000,000=3.8，所以是有稀释作用，luteEPS=3.7 题目中说的是is convertible into 不是converte或者convert，我理解是可以转，但是没转，没转怎么能有稀释作用呢？
NO.PZ2017102901000020 问题如下 For its fiscyear-en Sublyme Corporation reportenet income of $200 million ana weighteaverage of 50,000,000 common shares outstanng. There are 2,000,000 convertible preferreshares outstanng thpaiannuvinof $5. Eapreferreshare is convertible into two shares of the common stock. The luteEPS is closest to: $3.52. $3.65. $3.70. C is correct. luteEPS = (Net income)/(Weighteaverage number of shares outstanng + New common shares thwoulhave been issueconversion) = $200,000,000/[50,000,000 + (2,000,000 × 2)]= $3.70 The luteEPS assumes ththe preferrevinis not paianththe shares are convertethe beginning of the perio这道题只涉及到可转换优先股，所以分子应该是NI减去给优先股的分红，然后加回转换了的优先股的分红。这道题给的条件只有可转换优先股是2000000份，没有给普通的优先股的条件，我们默认没有，也就是所有的优先股都是可转换优先股，这样的话分子减去给优先股的分红，然后再加回，结果是相抵消了，最后分子只剩下NI=200,000,000。分母应该等于一开始的加权平均普通股，再加上可转换优先股转换成的普通股份数，由于每份优先股可以转换为两份普通股，所以分母就变成了50,000,000+2,000,000×2。luteEPS=200,000,000/（50,000,000+2,000,000×2）=3.7basic EPS=（200,000,000-2,000,000×5）/50,000,000=3.8，所以是有稀释作用，luteEPS=3.7 （200000000-0+2000000*5）/（50000000+2000000*2），这样算有什么问题吗？
NO.PZ2017102901000020 问题如下 For its fiscyear-en Sublyme Corporation reportenet income of $200 million ana weighteaverage of 50,000,000 common shares outstanng. There are 2,000,000 convertible preferreshares outstanng thpaiannuvinof $5. Eapreferreshare is convertible into two shares of the common stock. The luteEPS is closest to: $3.52. $3.65. $3.70. C is correct. luteEPS = (Net income)/(Weighteaverage number of shares outstanng + New common shares thwoulhave been issueconversion) = $200,000,000/[50,000,000 + (2,000,000 × 2)]= $3.70 The luteEPS assumes ththe preferrevinis not paianththe shares are convertethe beginning of the perio这道题只涉及到可转换优先股，所以分子应该是NI减去给优先股的分红，然后加回转换了的优先股的分红。这道题给的条件只有可转换优先股是2000000份，没有给普通的优先股的条件，我们默认没有，也就是所有的优先股都是可转换优先股，这样的话分子减去给优先股的分红，然后再加回，结果是相抵消了，最后分子只剩下NI=200,000,000。分母应该等于一开始的加权平均普通股，再加上可转换优先股转换成的普通股份数，由于每份优先股可以转换为两份普通股，所以分母就变成了50,000,000+2,000,000×2。luteEPS=200,000,000/（50,000,000+2,000,000×2）=3.7basic EPS=（200,000,000-2,000,000×5）/50,000,000=3.8，所以是有稀释作用，luteEPS=3.7 Basic EPS 根据公式是减去优先股，而不是可转优先股，如果没有优先股就不需要减，所以Basic EPS 不应该是4吗？
NO.PZ2017102901000020 For its fiscyear-en Sublyme Corporation reportenet income of $200 million ana weighteaverage of 50,000,000 common shares outstanng. There are 2,000,000 convertible preferreshares outstanng thpaiannuvinof $5. Eapreferreshare is convertible into two shares of the common stock. The luteEPS is closest to: $3.52. $3.65. $3.70. C is correct. luteEPS = (Net income)/(Weighteaverage number of shares outstanng + New common shares thwoulhave been issueconversion) = $200,000,000/[50,000,000 + (2,000,000 × 2)]= $3.70 The luteEPS assumes ththe preferrevinis not paianththe shares are convertethe beginning of the perio 这道题只涉及到可转换优先股，所以分子应该是NI减去给优先股的分红，然后加回转换了的优先股的分红。这道题给的条件只有可转换优先股是2000000份，没有给普通的优先股的条件，我们默认没有，也就是所有的优先股都是可转换优先股，这样的话分子减去给优先股的分红，然后再加回，结果是相抵消了，最后分子只剩下NI=200,000,000。 分母应该等于一开始的加权平均普通股，再加上可转换优先股转换成的普通股份数，由于每份优先股可以转换为两份普通股，所以分母就变成了50,000,000+2,000,000×2。 luteEPS=200,000,000/（50,000,000+2,000,000×2）=3.7 basic EPS=（200,000,000-2,000,000×5）/50,000,000=3.8，所以是有稀释作用，luteEPS=3.7 老师，我想确认， luteEPS分子相互抵消所以NI=200m 。 如果带入数字的话是这样吗 200m-2000000*5+2000000*5
