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标题: 关于课本上一道例题 [打印本页]

作者: yuanfeng0331 时间: 2009-8-4 00:28 标题: 关于课本上一道例题

一级原版第三本课本上172页 EXHIBIT11 里的表格最左边一列是不是少减了个30000？

谢谢！

作者: simen_wu 时间: 2009-8-12 22:19

左面计算的是basic EPS不需要计算稀释证券。

右面计算的是diluted EPS，通过New shares that could have been issued at option exercise - Shares that could have been purchased with cash received upon exercise p171-(32-4)，计算出稀释证券（diluted security）份额，也就是看到的10,909。

[此贴子已经被作者于2009-8-12 22:20:57编辑过]

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