第二十五部分 每股收益
　　 earnings per share (EPS) 每股收益
　　 basic earnings per share 基本每股收益
　　 diluted earnings per share 稀釋每股收益
　　 dilutive [daɪ’ljuːtɪv] adj. 稀釋性的
　　 anti-dilutive adj. 反稀釋性的
　　【講解】
　　 dilute [daɪ’l(j)uːt; dɪ-]v. 稀釋，沖淡，削弱 adj.稀釋的，淡的
　　 dilutive [daɪ’ljuːtɪv]adj. 稀釋的，(公司股票)沖減每股收益的
　　前綴anti-，通常意為“反，反抗”
　　 potential ordinary share 潛在普通股
　　 dilutive potential ordinary shares 稀釋性潛在普通股
　　 e.g. For the purpose of calculating the weighted average number of ordinary shares that would be issued on the conversion of dilutive potential ordinary shares, dilutive potential ordinary shares issued in previous periods shall be deemed to have been converted at the beginning of the current period. Dilutive potential ordinary shares issued during the current period shall be deemed to have been converted on their issue date.
　　【譯】計算稀釋性潛在普通股轉換為已發行普通股而增加的普通股股數的加權平均數時，以前期間發行的稀釋性潛在普通股，應當假設在當期期初轉換;當期發行的稀釋性潛在普通股，應當假設在發行日轉換。

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