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.
convertible本身不是只包含preferred和debt这些本身会自带现金流的security吗?
option本身只是一个购买权利感觉什么都没有被convert呀,只是单纯的选择行权进行了一个全新的举动