问题
判断题
在计算稀释每股收益时，对于所有的潜在普通股，均应假设其在当期期初已经全部转换为普通股，据此计算稀释每股收益。
答案
参考答案：错
解析：计算稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数时，以前期间发行的稀释性潜在普通股，应当假设在当期期初转换;当期发行的稀释性潜在普通股，应当假设在发行日转换。
搜题请搜索小程序“爱下问搜题”
在计算稀释每股收益时，对于所有的潜在普通股，均应假设其在当期期初已经全部转换为普通股，据此计算稀释每股收益。
参考答案：错
解析：计算稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数时，以前期间发行的稀释性潜在普通股，应当假设在当期期初转换;当期发行的稀释性潜在普通股，应当假设在发行日转换。
阅读下列材料, 从所给的五个选项(A、B、C、D、E)中，选出符合各小题要求的最佳选项，其中有一项是多余选项。 53. ___________ Rik has graduated from ahigh school and he wants to find a job with high pay in the town. He has just passed his driving test. He loves vehicles a lot. 54. ___________ Mrs. Sphinx is a middle aged woman. She is out of work now. It is hard for her to find a suitable job for the lack of special train when young. However, she has a large family with four children to support. 55. ___________ Christina, young and attractive, is good at English. She wants to go abroad to run a hotel after graduation. But she is lack of experience. So she needs practice. 56. ___________ Jacky is a newly-graduated college student. He majors in computer. He also plays guitar fairly well. So he entertains himself with it when he is free.
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