備考CFA過(guò)程中會(huì)遇到很多的問(wèn)題，對(duì)于2021年CFA考試結(jié)果來(lái)看，更看重考生對(duì)知識(shí)概念的理解，那在每股收益中的Diluted EPS 稀擇每股收益知識(shí)點(diǎn)你了解多少呢？

When a company has convertible debt outstanding, the diluted EPS is calculated as if the convertible debt had been coin cried at the beginning of the period.


Also, if such a conversion had taken place, the company would not have paid interest on the convertible debt, so the net income available to common shareholders would increase by the after- tax amount of interest expense on the debt converted.

請(qǐng)問(wèn)一下計(jì)算Diluted EPS 的時(shí)候?yàn)槭裁捶肿蛹拥氖嵌惡?/span>interest而不是稅前？在學(xué)習(xí)的過(guò)程中有很多的考試都在問(wèn)這個(gè)問(wèn)題，今天小編給你說(shuō)說(shuō)為什么哦！

債券的利息是在稅前支付的；如果轉(zhuǎn)成股權(quán)，這個(gè)利息就不能在稅前列支，需要交稅！

所以，不知道考生是不是明白了呢？這邊有CFA備考答疑群，有需要的可以在線咨詢(xún)我們老師，或者掃一掃進(jìn)入群聊哦！

這邊也有CFA打卡活動(dòng)，幫助考生更好的學(xué)習(xí)CFA知識(shí)，有需要的可以?huà)咭粧吡私庠斍榕叮?/span>