NO.PZ2018062018000018
问题如下：
Which of the following statements about EPS calculation is correct when a company with no debt or convertible securities?
选项：
A.The capital structure of company is simple
B.The basic EPS is not the same as diluted EPS.
C.The denominator of basic EPS is total number of common shares outstanding
解释：
A is correct. The capital structure is simple if there are not potential dilutive financial instruments, at that time the basic EPS=diluted EPS. The denominator of basic EPS is weighted average number of common shares outstanding.
如何理解此处的debt，指的是融资的债或股，还是特指的是可转债？ 如果指的是可转债，是不是应该是no convertible debt of convertible securities? 多解释一步？但这种理解的话，可转债是不是本身也属于可转换securities中的一项，就没必要单列了？
我看答案说options也含入convertible securities中了，那么可转债就不含进去了吗？
但我感觉出题的意图，就是指没有可转债和可转证券了。
我不太理解这道题选a，说的资本结构比较简单，指的是全部发行的股票，没有借一点债务，比较简单。
还是说，没有可以稀释股票的可转换金融工具，所以比较简单。
