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Danielle靓靓 · 2019年03月01日

问一道题：NO.PZ2016012102000039

  1. CFA I
  2. FRA

1、本题只有一个security，为何答案是分步判断的？

2、本题答案计算diluted eps时，为何分子分母没有加入普通股在外发行的情况？

谢谢老师

问题如下图：

    

选项：

A.

B.

C.

解释：



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1 个答案

竹子 · 2019年03月02日

分步判断不是错，你可以在只有一种的情况下选择直接计算。

正是因为这一题是在做分步判断，只用看这个security带来的影响，所以不需要考虑在外发行的股票。整个过程其实并没有计算diluted EPS,在判断的时候就发现是一个反稀释评判，所以直接diluted EPS=basic EPS

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