USCPA考试FAR高频考点：EPS 每股收益（I）

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来源: 正保会计网校编辑：素su 2019/01/30 18:18:17　字体：大小

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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

● Earnings and share depends on capital structure

● 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

● 要点1：

PS股息的扣除（不归属于CS的收益）

1. 非累计优先股Non cumulative PS 股息已宣告未支付须扣除

2. 累计优先股Cumulative PS 股息未宣告未支付须扣除（即与宣告和支付无关）。

E.g. Cumulative PS $10 par, 3%, 50k share, CS 200k, in 20×6，net income $405k, paid preferred dividends $8k, basic EPS?

Basic EPS=（$405k-50k×10×3%）/200k=$1.95

Note: If Loss from continuing operation, Income available to CS = Loss + P/S dividends

3-3 WACS

发行在外普通股加权平均数

=期初发行在外普通股股数 X 1 + 新发行普通股股数 X 已发行时间 ÷ 报告期间 – 当期回购普通股股数 X 已回购时间 ÷ 报告期间

报告期（至报告发布日）如有股票股利和拆股，其对发行在外普通股加权平均数的影响须追溯至期初计算

● 要点2：普通股（流通时间）加权平均数

核心：流通股数量变化的各时点，确认实际流通期间

	股份分段累加	权重（股份数不变期间）	股份全程累计	权重（累计至期末）
期初普通股	+	期初-普通股变动前	+	报告期间
新发行	+	发行-下一个普通股变动前	+	发行后期间
回购/库存股	+	回购-下一个普通股变动前	-	回购后期间

1. Stock dividends/splits before the F/S ISSUE DATE must be treated as though they occurred at the earliest beginning of the report period.● 要点3：股票股利和拆股须对流通股数量追溯调整

2. Shares outstanding before stock dividend/splits must be restated.

注意：在股票股利/拆股之后的发行或回购不需要追溯调整（参考F8-5 example）

3. Prior period presented must be retroactively adjusted

思考：

如果三个Stock dividends/splits方案，除实施时间不同外（分别在4/30/X1, 10/30/X1, 1/2/X2 ），方案内容一致。B/S date是12/31, 报告签发日为2/25/X2。问三个方案哪一个的EPS ？

答：一样大。

3-4 Stock issued under method of acquisition

If acquisition method applies, weighted avg. is measured from the date of combination.

3-5 Contingent shares

Measured in Basic EPS when condition actually been satisfied during period

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