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廖廖酱 · 2018年05月09日

问一道题:NO.PZ2017102901000018 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


请问下题目中的publicly traded是不是指公司自己公开交易自己公司的普通股,但并没有影响市场上公开发行的股票数量,那么是不是这种交易行为并不会导致EPS的变化呢?

2 个答案

竹子 · 2018年05月10日

这里说的是issued publicly traded common stock,即发行新的可交易的股票,并不是指在公开市场中股票有交易

竹子 · 2018年05月09日

EPS会变,但不会有潜在的稀释的情况,所以diluted eps=basic eps.

注意这里比较的是basic Eps与diluted eps,而不是发行股票之后basic eps的变化

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