USCPA考試FAR高頻考點(diǎn)：EPS 每股收益（I）

2019年美國(guó)注冊(cè)會(huì)計(jì)師考試已經(jīng)開(kāi)始啦，正保會(huì)計(jì)網(wǎng)校USCPA教學(xué)團(tuán)隊(duì)為幫助廣大學(xué)員高效備考，順利備考，特為大家總結(jié)了FAR科目EPS知識(shí)點(diǎn)，祝大家學(xué)習(xí)愉快，順利備考！

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

財(cái)報(bào)計(jì)算和披露EPS 的意義：

● EPS 綜合考慮了經(jīng)營(yíng)成果及資本結(jié)構(gòu)，可以明確衡量企業(yè)單位資本投入的回報(bào)

● 是IS 信息披露中重要的結(jié)論性的指標(biāo)，除了營(yíng)運(yùn)過(guò)程利潤(rùn)來(lái)龍去脈的數(shù)據(jù)，股東更加關(guān)心投資效率，該數(shù)據(jù)有助于股東決策及預(yù)測(cè)

● 為不同規(guī)模，不同行業(yè)，不同生命周期，不同地域等企業(yè)提供了橫向比較的重要指標(biāo)

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

For discontinued item

3. Simple capital structure

Common stock only or with common stock + non convertible preferred stock
僅有普通股，或普通股加不可轉(zhuǎn)換工具（不可轉(zhuǎn)換優(yōu)先股，不可轉(zhuǎn)換債券）

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

● 要點(diǎn)1：

PS股息的扣除（不歸屬于CS的收益）

1. 非累計(jì)優(yōu)先股Non cumulative PS 股息已宣告未支付須扣除

2. 累計(jì)優(yōu)先股Cumulative PS 股息未宣告未支付須扣除（即與宣告和支付無(wú)關(guān)）。

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

發(fā)行在外普通股加權(quán)平均數(shù)

=期初發(fā)行在外普通股股數(shù) X 1 + 新發(fā)行普通股股數(shù) X 已發(fā)行時(shí)間 ÷ 報(bào)告期間 – 當(dāng)期回購(gòu)普通股股數(shù) X 已回購(gòu)時(shí)間 ÷ 報(bào)告期間

報(bào)告期（至報(bào)告發(fā)布日）如有股票股利和拆股，其對(duì)發(fā)行在外普通股加權(quán)平均數(shù)的影響須追溯至期初計(jì)算

● 要點(diǎn)2：普通股（流通時(shí)間）加權(quán)平均數(shù)

核心：流通股數(shù)量變化的各時(shí)點(diǎn)，確認(rèn)實(shí)際流通期間

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.● 要點(diǎn)3：股票股利和拆股須對(duì)流通股數(shù)量追溯調(diào)整

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

注意：在股票股利/拆股之后的發(fā)行或回購(gòu)不需要追溯調(diào)整（參考F8-5 example）

3. Prior period presented must be retroactively adjusted

思考：

如果三個(gè)Stock dividends/splits方案， 除實(shí)施時(shí)間不同外（分別在4/30/X1, 10/30/X1, 1/2/X2 ），方案內(nèi)容一致。B/S date是12/31, 報(bào)告簽發(fā)日為2/25/X2。問(wèn)三個(gè)方案哪一個(gè)的EPS ？

答：一樣大。

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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