我的算法跟你一样 所以也困扰了很久.. 我後来猜想可能是跟NI比起来没有改变 也就是说在算basic eps所减去preferred stock dividends的部分330000 之後算dilutive eps时又加回了330000 一加一减之後抵销所以没有改变... 这是我想了很久之後的答案 小妹不才 如果有错 还请高手多多指教.. ※ 引述《yuppieman (call me yuppie)》之铭言： : 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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