问题
单项选择题
Which of the following statements about the calculation of earnings per share (EPS) is least accurate.（）
A. Other than for stock dividends and stock splits, shares issued enter into the computation from the date of issuance.
B. Shares issued after a stock split must be adjusted for the split.
C. Stock sold or issued in a purchase of assets is included from the date of issuance.
答案
参考答案：B
解析：
Shares issued post-split need not be adjusted for the split as they are "new" shares.