问题如下：
For its fiscal year-end, Sublyme Corporation reported net income of $200 million and a weighted average of 50,000,000 common shares outstanding. There are 2,000,000 convertible preferred shares outstanding that paid an annual dividend of $5. Each preferred share is convertible into two shares of the common stock. The diluted EPS is closest to:
选项： $3.52.
$3.65.
C.$3.70.
解释：
C is correct.
Diluted EPS = (Net income)/(Weighted average number of shares outstanding + New common shares that would have been issued at conversion)
= $200,000,000/[50,000,000 + (2,000,000 × 2)]
= $3.70
The diluted EPS assumes that the preferred dividend is not paid and that the shares are converted at the beginning of the period.
还是不大懂，分红为什么不考虑了呢，分红已经付出去了呀，没有说又返回了分红呀，怎么能抵消
