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ZHANGDAPENG · 2019年02月28日

问一道题：NO.PZ2016012101000065

  1. CFA I
  2. FRA

问题如下图：

    

能这么理解：题目没有提到优先股分红，所以用net income直接算是吗，那后面提到的普通股的分红是坑？

选项：

A.

B.

C.

解释：



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Wendy_品职助教 · 2019年03月01日

可以这么理解。

题目没有提到优先股分红，就无需考虑优先股分红，net income直接算。

后面提到的普通股的分红是题目故意设置的迷惑，有些对公式理解不清楚的考生可能会在这里失误。

 

早安vvv · 2019年03月27日

请问为什么200000的普通股分红不能用呢？NI-div优先股剩下的是div普通股吗？

Wendy_品职助教 · 2019年03月31日

NI-优先股的div=归属于普通股股东的净利润

EPS的分子就是归属于普通股股东的净利润，不能再减普通股分红 ，切记！！！

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