问题
单项选择题
An analyst does research about diluted earnings per share and gathers the following information about a company for 2011:
·Net income is $1275000
·Common shock dividends is $55000
·Average number of common shares outstanding is 150000
·20000 preferred shares outstanding
·Preferred dividends per share is $18.00
If each preferred share is convertible into 2 shares of common stock, the company's reported diluted EPS is closest to:（）
A. $6.10
B. $6.42
C. $6.71
答案
参考答案：A
解析：
basicEPS=($1275000-$18×20000)/150000=6.10。
diluted EPS=$12750001(150000+2×20000)=6.71，由于dilutedEPS=6.71比basic EPS=6.10大，说明存在反稀释(anti-diluted)，因此diluted EPS=basic EPS=6.10。