请问为什么这道题要减掉preferred stock diviend？diluted eps不是不需要减吗？
问题如下图：
选项：
A. 
B. 
C. 
解释：
品职辅导员_小明 · 2018年11月14日
你应该是记错了，公式如下：
Diluted EPS = (Net income – Preferred dividends)/[Weighted average number of shares outstanding + (New shares that would have been issued at option exercise –Shares that could have been purchased with cash received upon exercise) × (Proportion of year during which the financial instruments were outstanding)].
NO.PZ2018062018000017 问题如下 Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/share A.1.57 B.1.43 C.1.30 B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30 为什么行权期权时候，分子NI不用加上 员工行权期权的income
NO.PZ2018062018000017 问题如下 Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/share A.1.57 B.1.43 C.1.30 B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30 我说下我的做法luteEPS=（1650,000-200,000）/(1,000,000+(25,000*10/18))这样算出来刚好是1.43，答案解析里的做法算出来是1.44我理解是行权每股赚10块，然后年底用赚的总金额除以当时价格18，这个是增加的股数
NO.PZ2018062018000017 问题如下 Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/share A.1.57 B.1.43 C.1.30 B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30 老师，判定是否行权，是和market average price比较吗？30大于20所以行权？谢谢
NO.PZ2018062018000017 问题如下 Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/share A.1.57 B.1.43 C.1.30 B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30 luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30为什么不是这样计算呢？luteEPS=(1,650,000-200,000+200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30
NO.PZ2018062018000017问题如下Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/shareA.1.57B.1.43C.1.30B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30老师，请问一下，market price是可转换成普通股的价格吗？25000*20是什么？然后处以30后不就是可回购的股数了吗？为什么还要用25000-16667？这个公式我可以死背，但是不甘心怎么都理解不了。。。谢谢老师
