普通股每股收益

普通股每股收益也称普通股每股利润或每股盈余，是指公司净利润与流通在外普通股的比值。

Every accrual also calls common stock common stock every dividend profit or every profit , it is the ratio that points to profit of company net profit and current and outer common stock .

这一比率可以被用于衡量普通股每股收益发放股利的比例，换言之，可以用于衡量普通股每股收益被留存的比例。

The ratio can be used to measure the portion of earnings per common share paid out in dividends , in other words , to measure the portion of earnings per common share being retained .

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 .

根据公认会计原则的要求，公司应当计算普通股的每股净收益，并在损益表上予以披露。

According to the GAAP , the earnings per common share should be computed by the corporation and disclosed on the income statement .