點(diǎn)擊查看：2014年注冊(cè)會(huì)計(jì)師考試英語(yǔ)零基礎(chǔ)通關(guān)詞匯匯總

　　第二十五部分 每股收益

　　earnings per share (EPS) 每股收益

　　basic earnings per share 基本每股收益

　　diluted earnings per share 稀釋每股收益

　　dilutive [daɪ’ljuːtɪv] adj. 稀釋性的

　　anti-dilutive adj. 反稀釋性的

　　【講解】

　　dilute [daɪ’l(j)uːt; dɪ-]v. 稀釋，沖淡，削弱 adj.稀釋的，淡的

　　dilutive [daɪ’ljuːtɪv]adj. 稀釋的，(公司股票)沖減每股收益的

　　前綴anti-，通常意為“反，反抗”

　　potential ordinary share 潛在普通股

　　dilutive potential ordinary shares 稀釋性潛在普通股

　　e.g. For the purpose of calculating the weighted average number of ordinary shares that would be issued on the conversion of dilutive potential ordinary shares, dilutive potential ordinary shares issued in previous periods shall be deemed to have been converted at the beginning of the current period. Dilutive potential ordinary shares issued during the current period shall be deemed to have been converted on their issue date.

　　【譯】計(jì)算稀釋性潛在普通股轉(zhuǎn)換為已發(fā)行普通股而增加的普通股股數(shù)的加權(quán)平均數(shù)時(shí)，以前期間發(fā)行的稀釋性潛在普通股，應(yīng)當(dāng)假設(shè)在當(dāng)期期初轉(zhuǎn)換;當(dāng)期發(fā)行的稀釋性潛在普通股，應(yīng)當(dāng)假設(shè)在發(fā)行日轉(zhuǎn)換。

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