基本每股收益

第四章对两模型进行了实证分析，研究发现在Logistic模型中在三年模型中，每股净资产、资产周转率、基本每股收益、审计意见与公司是否被特别处理有比较密切的关系。

Chapter ⅳ the empirical analysis of two models , the study found in the Logistic model in three years , net assets per share , asset turnover , basic earnings per share , audit opinions is associated with the company to be ST .

再者，本文利用2008年物流上市企业财务数据，运用Logistic模型，通过SPSS软件进行验证分析，证明物流上市企业的违约率与基本每股收益和每股净资产有很大的相关性。

Thirdly , this paper prove that the defaults of listed logistics companies have great relevance with basic earnings per share and net assets per share , by using the Logistic model , through the SPSS software validation analysis to the logistics market in 2008 corporate financial data .

它的计算与披露包括基本每股收益和稀释每股收益。

Its calculation and disclosure includes the basic earning per share and the diluted earning per share .

本公司不存在稀释性潜在普通股，稀释每股收益等于基本每股收益。

There are no potential dilutive ordinary shares , and the diluted earnings per share are equal to the basic earnings .

基本每股收益和稀释每股收益应当在中期利润表中单独列示。

The basic earnings per share and the diluted earnings per share shall be separately presented in the interim profit statement .

稀释每股收益具有基本每股收益之外的信息增量，稀释每股收益能够为报表使用者提供更为有用的信息。

Diluted earnings per share have basic earnings per share information outside of the increment ; it also can provide more useful information for the report user .

本文提出，存在潜在稀释性普通股的情况下，公司应披露未经任何稀释的基本每股收益和考虑稀释性潜在普通股的稀释效应后的稀释每股收益。

In this article , the author points out : if the company has latent ordinary share , the company should disclose the Basic EPS and Diluted EPS that consider all of latent ordinary share s.

基本和稀释每股收益信息含量的实证研究

Empirical Research on Information Content of Basic and Diluted Earnings Per Share