注册会计师英语： 每股收益

earnings per share (EPS) 每股收益

　　basic earnings per share 基本每股收益

　　diluted earnings per share 稀释每股收益

　　dilutive [daɪ’ljuːtɪv] adj. 稀释性的

　　anti-dilutive adj. 反稀释性的

　　【讲解】

　　dilute [daɪ’l(j)uːt; dɪ-]v. 稀释，冲淡，削弱 adj.稀释的，淡的

　　dilutive [daɪ’ljuːtɪv]adj. 稀释的，(公司股票)冲减每股收益的

　　前缀anti-，通常意为“反，反抗”

　　potential ordinary share 潜在普通股

　　dilutive potential ordinary shares 稀释性潜在普通股

　　e.g. For the purpose of calculating the weighted average number of ordinary shares that would be issued on the conversion of dilutive potential ordinary shares, dilutive potential ordinary shares issued in previous periods shall be deemed to have been converted at the beginning of the current period. Dilutive potential ordinary shares issued during the current period shall be deemed to have been converted on their issue date.

　 【译】计算稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数时，以前期间发行的稀释性潜在普通股，应当假设在当期期初转换;当期发行的稀释性潜在普通股，应当假设在发行日转换。

 　　

　　扫一扫微信，*9时间获取2015年 CPA 注册会计师考试报名时间和考试时间提醒