登录之后可查看解析

D is corrent because if the convertible debt is dilutive, then the debt is treated as common stock by the "if converted" method. Interest expense is added back to net income for diluted earnings per share.
A is incorrect because convertible debt that is dilutive is ignored for basic EPS but cannot be ignored in computing dilutive earnings per share.
B is incorrect. If the convertible debt is dilutive, then the debt is treated as common stock by the "if converted" method. Interest expense is added back to net income for diluted earnings per share.   
C is incorrect. If the convertible debt is dilutive, then the debt is treated as common stock by the "if converted" method. Interest expense is added back to net income for diluted earnings per share.