2022年注册会计师《会计英语》专题十七每股收益第1页目录01考情分析02词汇归纳总结03重点、难点讲解04同步系统训练考情分析本章内容涉及计算较多，相对比较简单。但曾在2009年专业阶段考试中单独作为主观题进行考查，2014年专业阶段综合题中也与股份支付、金融资产、可转换公司债券结合考查，故本章内容在复习时仍要做好全面准备。本章考点相对单一，重点掌握基本每股收益、稀释每股收益的计算和每股收益的重新计算。词汇归纳总结基本每股收益Basicearningspershare归属于Attributableto普通股股东Ordinaryshareholders发行在外普通股的加权平均数Weightedaveragenumberofordinarysharesoutstanding稀释每股收益Dilutedearningspershare稀释性潜在普通股Dilutedpotentialordinaryshares可转换公司债券Convertiblecorporatebonds公积金转增资本Reservestransferredtosharecapital拆股Sharesplit并股Shareconsolidation认股权证Sharewarrants股份期权Shareoptions股票股利Sharedividend重点、难点讲解考点一：基本每股收益BasicEarningsPerShare企业应当按照归属于普通股股东的当期净利润，除以当期发行在外普通股的加权平均数计算基本每股收益。Foranenterprise,thebasicearningspershareshallbecalculatedbydividingthecurrentnetprofitsattributabletotheshareholdersofordinarysharesbytheweightedaveragenumberofordinarysharesoutstandingofcurrentperiod.基本每股收益＝归属于普通股股东的当期净利润÷当期发行在外普通股的加权平均数Basicearningspershare＝Thecurrentnetprofitsattributabletotheshareholdersofordinaryshares÷Theweightedaveragenumberofordinarysharesoutstandingofcurrentperiod旭晟出品必属精品关注公众号：旭晟科技下载各类免费资料考前精准押题微信：27531277212022年注册会计师《会计英语》专题十七每股收益第2页其中，发行在外普通股加权平均数＝期初发行在外普通股股数＋当期新发行普通股股数×已发行时间÷报告期时间－当期回购普通股股数×已回购时间÷报告期时间Thereinto,theweightedaveragenumberofordinarysharesoutstanding＝Thenumberofordinarysharesoutstandingatthebeginningoftheperiod+Thenumberofordinarysharesnewlyissuedinthecurrentperiod×Thelapsedtimeafterissuance÷Thetimeduringthereportingperiod-Thenumberofordinarysharesrepurchasedinthecurrentperiod×Thelapsedtimeafterrepurcha...
