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1)  latent ordinary share
潜在普通股
1.
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 shares.
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。
2)  potential common stock
具稀释性的潜在普通股
3)  dilutive potential ordinary share
稀释性潜在普通股
4)  common shareholder
普通股股东
5)  ordinary share capital
普通股股本
6)  common stocks
普通股
1.
This paper discusses how to calculate the earning rate of the common stocks.
介绍了普通股股票投资收益率的计算方法,推导出了一般况下普通股股票的收益率以及其预期收益率的计算公式,并给出实例进行了验
2.
In the light of their ownerships, stocks can be divided into common stocks and preferred stocks.
按股权来分,股票可分为普通股与优先股。
3.
Since stock can be divided into common ones and preferred ones, a problem takes place: how to classify state-owned shares, corporation shares and individual shares into different stocks? If, for example, they are all common stocks, but all equal or not? The above problems are analyzed and studied in the light of regulations of the Corporation Law of PR China and practices of transf.
而股份又有普通股和优先股之分。
补充资料:普通股每股净收益

普通股每股净收益——
       普通股每股净收益是本年盈余与普通股流通股数的比值。其计算公式一般为:普通股每股净收益=(净利-优先股股息)/发行在外的加权平均普通股股数。该指标反映普通股的获利水平,指标值越高,每一股份可得的利润越多,股东的投资效益越好,反之则越差。


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