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每股收益(Earnings pershara,简称EPS)反映流通在外的普通股每股可分得的净收益。按最简单的理解:每股收益=净收益/普通股股数。其实EPS的计算是一个非常复杂的问题。1969年美国会计原则委员会发布了NO.15意见书,要求损益表上至少揭示非常项目前的EPS和净收益的EPS。美国注册会计师协会
Earnings pershara (EPS) reflects the share of common stock outstanding per share of net income. According to the simplest understanding: earnings per share = net income / number of common shares. In fact, the calculation of EPS is a very complicated issue. In 1969 the United States Accounting Standards Board issued Opinion NO.15, requiring EPS on the income statement to at least reveal pre-project EPS and net income. American Institute of Certified Public Accountants