美国CPA《财务会计与报告》知识点：每股收益Earnings per Share（I）

2018年美国CPA考试已经开始，为帮助广大学员高效备考，正保会计网校美国CPA老师特别为学员总结了美国CPA考试《财务会计与报告》的常考知识点：每股收益，以备迎接美国CPA考试，祝您在网校学习愉快！考试顺利！

1. EPS Presentation requirements:

● US GAAP and IFRS require all entities with public traded CS or potential CS to present EPS on the face of I/S

● Companies who made filing with SEC in preparing IPO

财报计算和披露EPS 的意义：

● EPS 综合考虑了经营成果及资本结构，可以明确衡量企业单位资本投入的回报

● 是IS 信息披露中重要的结论性的指标，除了营运过程利润来龙去脉的数据，股东更加关心投资效率，该数据有助于股东决策及预测

● 为不同规模，不同行业，不同生命周期，不同地域等企业提供了横向比较的重要指标

2. Two types of EPS: Basic EPS / Diluted EPS

● Income computed in:

Income from continuing ops.

Net income on the face of I/S

Income from discontinued item

Capital Structure	Income	Presentation
Simple: Only common stock	1）Income from continuing ops. 2）Net income on I/S	Basic EPS
Others （Complex）: With Potential convertible securities	1）Income from continuing ops. 2）Net income on I/S or statement of income and comprehensive income	Basic EPS + Diluted EPS

For discontinued item

Capital Structure	Income	Presentation
Simple structure	Income from discontinued item	Basic EPS	On the face of I/S or in the notes to F/S
Complex structure		Basic EPS + Diluted EPS

3. Simple capital structure

Common stock only or with common stock + non convertible preferred stock

仅有普通股，或普通股加不可转换工具（不可转换优先股，不可转换债券）

3-1 基本公式

Basic EPS = NI available to CS holders / Weighted-avg. CS outstanding （WACSO）

3-2 NI available to CS

= NI – dividends declared to noncumulative P/S – dividends accumulated for cumulative P/S

丨献给读者：越努力，越幸运！加油！！！

有意向报考的小伙伴们可以点击按钮进行免费预评估，了解美国CPA报考条件。

关注“美国CPA考试” 获取最新考试动态