Question

英文求助~~高手帮忙翻译一下?

Investors in a company’s common stock tend to recognize the potential dilution in their position before actual conversion takes place – they evaluate earnings based on a diluted earnings per share.
For accounting reporting purpose, a company with convertible securities or warrants outstanding is required to report EPS in such a way that the reader of the financial statement can visualize the potential dilution. More specifically, it must report EPS on two bases: 1)the basic EPS and 2) the diluted EPS where EPS is calculated as if all potential dilutive securities were converted or exercised.

Answer 1

投资者在公司的普通股在他们的位置倾向于认可潜在的稀释，在实际转换发生之前-他们评估根据被稀释的每股盈余的收入。 为会计报告目的，与可转换证券或保证卓著要求一家公司报告EPS，在这种情况下财政决算的读者能形象化潜在的稀释。 更加具体地， 它在二个基地必须报告EPS ： 1)基本EPS和2)被稀释的EPS， EPS被计算，好象转换了所有潜在的股权收益减损的证券或行使了。