问题
单项选择题
An analyst does research about earnings per share and gathers the following information about a company:
| Net income | $900000 |
| Convertible debt par value, 5% coupon | $3000000 |
| Average common shares outstanding | $2000000 |
| Common shares issued if debt is converted | $85000 |
| Corporate tax rate | 35% |
A. $0.45
B. $0.48
C. $0.50
答案
参考答案：A
解析：
Basic EPS=900000/2000000=0.45。
Diluted EPS=[900000+3000000×5%×(1-35%)]/(2000000+85000)=0.48。
由于Diluted EPS＞Basic EPS，所以Diluted EPS=Basic EPS=0.45。