2014年注册会计师英语零基础通关词汇第二十五讲

　　 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 稀释每股收益
　　 dilutive [daɪ’ljuːtɪv] adj. 稀释性的
　　 anti-dilutive adj. 反稀释性的
　　【讲解】
　　 dilute [daɪ’l(j)uːt; dɪ-]v. 稀释，冲淡，削弱 adj.稀释的，淡的
　　 dilutive [daɪ’ljuːtɪv]adj. 稀释的，(公司股票)冲减每股收益的
　　前缀anti-，通常意为“反，反抗”
　　 potential ordinary share 潜在普通股
　　 dilutive potential ordinary shares 稀释性潜在普通股
　　 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.
　　【译】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。

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