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.
选项B是不是改成“the same”，选项C是不是改成“weighted average number of common stock outstanding”就对了？
主要A选项和题干的关联性感觉不是太强，题干问的是关于eps calculation说法正确的是，资本结构是复杂还是简单可以反映很多问题，并不一定非得去解释EPS的计算问题，资本结构也可以和杠杆比率、企业价值等联系在一起。
