NO.PZ2024011002000024
问题如下：
An analyst collected data about a company as follows:
The preferred
stock can be converted to 10,000 common stocks, while the debt is not
convertible. The diluted earnings per share is closest to:
选项：
A.1.92 B.1.96 C.2.01解释：
If the convertible preferred shares were converted to common stocks, there would be no preferred dividends paid. Thus, we should add back the convertible preferred dividends that had previously been subtracted from net income in the numerator.
Basic EPS = (net income – dividend from preferred stocks) / average weighted number of shares issued = (1,000,000 – 1,000,000×0.04) / 500,000= 1.92
Diluted EPS = (net income – dividend from preferred stocks+ dividend from preferred stocks) / (average weighted number of shares issued + shares from conversion of preferred stocks) = (1,000,000 – 1,000,000×0.04 + 1,000,000×0.04) / (500,000+10,000) = 1.96
1.96 > 1.92, diluted EPS is 1.92.
这道题我把可转换优先股计算进去得到EPS是1.96，而Basic EPS是1.92，所以反而是Basic EPS是被稀释的，所以选A？我不太理解这个题的出题逻辑.
是因为会计准则的要求：只有当转换会稀释EPS时才需要调整。1.96 > 1.92说明这是反稀释的，所以不应采用这个结果，不能选1.92
那题问得有点坑啊，这种题非得把Basic EPS也算出来比较才行吗？（无奈脸）
