【摘要】 每股收益是公司每一年度净收益与其普通股股数的比率,是投资者进行投资决策的重要依据。本文提出,存在潜在稀释性普通股的情况下,公司应披露未经任何稀释的基本每股收益和考虑稀释性潜在普通股的稀释效应后的稀释每股收益。更多还原

【Abstract】 EPS is the rate of the net profits and ordinary shares of the company. It is the important information for investor to make decisions. In this article, the author points out: if the company has latent ordinary share, the company should disclose the Basic EPS and Diluted EPS that consider all of latent ordinary shares.更多还原