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ciaoyy · 2018年01月30日

问一道题:NO.PZ2017102901000018 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


这道题可以当做结论记住吗?因为DEPS与BEPS虽然分子不变,但是经过一年之内3次发行,分母变得很复杂。不大理解怎么判断出来DEPS=BEPS

1 个答案
已采纳答案

竹子 · 2018年02月01日

可以。

所谓稀释的EPS就是因为有潜在的会转化为普通股的证券所导致的,如果公司只是简单的资本结构,即没有潜在的可转换证券,那么 基本EPS就等于稀释的EPS。我觉得你在学习的过程中如果有遗忘应该多听一下视频,你对知识点的掌握只停留在表面,没有深入理解,多思考一下对学习会更有帮助,加油

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