不好意思...问依个简单的问题... 我是用Shulman Review 在 financial statement analysis中 有关basic eps and dilutive eps里 公式里 basic eps的分子项要减除preferred stock dividends dilutive eps里 如果在convertible preferred stock的情况下 书里是说不需要减除preferred stock dividends(不就算是加回去) 题目是:(P.139 Q3) A company had 22,000 outstanding shares of convertible preferred stock, par value $100. The dividend is 15% yearly and the company's tax rate is 40% Each share of preferred stock is convertible into 2 shares of common stock. The effect on the calculation of diluted earnings per share would be to (A) increase the numerator by $330000 and increase the denominator by 44000. (B) leave the numerator unchanged and increase the denominator by 44000. (C) increase the numerator by $198000 and increase the denominator by 44000. (D) leave the numerator unchanged and increase the denominator by 22000. 书里的答案是 (B) "Since the convertible issue is preferred stock, there is no effect on the numerator. the denominator increases by the number of additional common 为什麽答案不是(A)呢?计算dilutived eps的话...可转换特别股变成普通股 相对的特别股股利就没了不是妈?跟basic eps相比的话不是要把当初扣除的 特别股股利加回去吗? 怎嚜会是没有影响呢? 请高手解解惑....怀疑答案有错....快抓破脑袋了 --

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