備考CFA過程中會遇到很多的問題，對于2021年CFA考試結(jié)果來看，更看重考生對知識概念的理解，那在每股收益中的Diluted EPS 稀擇每股收益知識點你了解多少呢？
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.
請問一下計算Diluted EPS 的時候為什么分子加的是稅后interest而不是稅前？在學(xué)習(xí)的過程中有很多的考試都在問這個問題，今天小編給你說說為什么哦！
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我們老師，或者掃一掃進(jìn)入群聊哦！
這邊也有CFA打卡活動，幫助考生更好的學(xué)習(xí)CFA知識，有需要的可以掃一掃了解詳情哦！
