分子

NO.PZ2024011002000023

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.

这题计算diluted分子为什么不用加回优先股分红

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lynn_品职助教 · 2024年05月01日

嗨，爱思考的PZer你好：

因为cumulative preferred stock累积可转优先股是一种特殊类型的可转换债券，它具有累积股息的特点，但没有转股权。持有累积可转优先股的投资者可以在未来获得未支付的股息，这些股息会累积并在未来支付。当公司有足够的资金时，它必须首先支付累积可转优先股的股息，然后才能向其他股东支付普通股股息。

与之相对的是非累积可转优先股，它不具有累积股息的特点。如果公司无法支付非累积可转优先股的股息，那么这些股息将不会累积，也不会在未来支付。

需要注意的是，累积可转优先股和普通股一样，是公司财务报表和现金流量表中的一部分，但在计算稀释每股收益时，通常不会将累积可转优先股的股数纳入考虑。

其实看英文更好理解，cumulative preferred stock，不是convertible stock，中文翻译容易误导我们。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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NO.PZ2024011002000023 问题如下 Assume U.S. GAapplies unless otherwise note analyst gatherethe following information about a company:The bon wereissuepancconverteinto 300,000 common shares. All securitieswere outstanng for the entire year. luteearnings per share for thecompany are closest to: A.$1.05 B.$1.26 C.$1.36 Preferrestovin of $140,000 (0.07* 2,000,000) shoulctefrom net income to rive amount available for common shareholrs: $1,360,000 = (1,500,000 - 140,000).Basic EPS = $1,360,000/1,000,000 or $1.36 per share.luteEPS woulconsir the convertible bon if they were lutive. Interest on the bon woul$400,000 anthe after-ta bato net income woul$400,000 (0.7) or $280,000. luteEPS woul$1,640,000/1,300,000 shares assuming conversion = $1.26 per share. 为什么计算分子，优先股分红，用2,000,000*0.07? 不需要减去30%税吗？不是2,000,000*0.07*.07?

2024-06-15 15:03 1 · 回答

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