2018年美国CPA考试已经开始，为帮助广大学员高效备考，正保会计网校美国CPA老师特别为学员总结了美国CPA考试《财务会计与报告》的常考知识点：每股收益，以备迎接美国CPA考试，祝您在网校学习愉快！考试顺利！
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
● 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 |
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
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