NO.PZ2018062018000020
问题如下：
During2016, Company B reported:
- Net income $50,000
- Weighted average number of common shares 6,000
- Convertible preferred shares 1,000 (Each of these preferred shares is convertible to 3 shares of common stock)
- preferred div is $0.2 per share
The diluted EPS will be:
选项：
A.
$4.57
B.
$5.62
C.
$5.56
解释：
C is correct. Diluted EPS = Net income/(Weighted average number of shares outstanding + conversion of Convertible preferred shares)= $50,000/[6,000 + (1,000 × 3)]= $5.56; basic EPS=(50,000-0.2*1000)/6,000=$8.3. The diluted EPS< basic EPS, so diluted EPS=5.56
明优先股已转换为普通股，为何解题时候要视作是已转换？
