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type="text/css">.pcb u {position: relative;}.pcb u::before {content: '';position: absolute;bottom: 0;left: 0;width: 100%;height: 50%;background: #f30;opacity: .5;}</style> <!--回帖奖励--> <div class="pcb "> <div class="t_fsz content-body content-body-first" > <table cellspacing="0" cellpadding="0"><tr><td class="t_f" id="postmessage_148460"> <font style="color:rgb(17, 17, 17)"><font face="宋体"><font style="font-size:15px"> </font></font></font><font style="color:rgb(17, 17, 17)"><font face="宋体"><font style="font-size:15px">如何理解上市公司季报中的“稀释每股收益”,它和“基本每股收益”有什么区别?</font></font></font><br /> <br /> <font style="color:rgb(17, 17, 17)"><font face="宋体"><font style="font-size:15px"> 国都证券长春自由大路营业部：“稀释每股收益”是以基本每股收益为基础,假设企业所有发行在外的稀释性潜在普通股均已转换为普通股,从而分别调整归属于普通股股东的当期净利润以及发行在外普通股的加权平均数计算而得的每股收益。而“基本每股收益”是企业应当按照归属于普通股股东的当期净利润,除以发行在外普通股的加权平均数计算基本每股收益</font></font></font><br /> </td></tr></table> <!--版权信息--> </div> <div id="comment_148460" class="cm"> </div> <div id="post_rate_div_148460"></div> </div></div> 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