NO.PZ2023020602000040
问题如下：
Assume U.S. GAAP applies unless otherwise noted. An analyst gathered the following information about a company:
The bonds were
issued at par and can be converted into 300,000 common shares. All
securities were outstanding for the entire year. Diluted earnings per share
for the company are closest to:
选项：
A.$1.05 B.$1.26 C.$1.36解释：
Preferred stock dividends of $140,000 (0.07* 2,000,000) should be deducted from net income to derive amount available for common shareholders: $1,360,000 = (1,500,000 - 140,000).
Basic EPS = $1,360,000/1,000,000 or $1.36 per share.
Diluted EPS would consider the convertible bonds if they were dilutive. Interest on the bonds would be $400,000 and the after-tax add back to net income would be $400,000 (0.7) or $280,000. Diluted EPS would be $1,640,000/1,300,000 shares assuming conversion = $1.26 per share.
1，cumulative preferred stock是累积可转优先股，这个科目与可转优先股怎么区别，之间有没有可以转换的关系。
2，如果题目中换成 可转换优先股，那么在计算稀释EPS时，分母上是否需要增加可转换优先股的股数？
3，为什么在这个题目中，计算稀释EPS时，没有在分母中+可转换优先股，是因为没有给出数量吗？
