国际会计PT-Session 9-Earnings per share.ppt

Session 8 Earnings per Share 1. Introduation Basic EPS Issue of shares at full market price Test your understanding 1 Bonus issue Test your understanding 2 Right issue Test your understanding 3 2. Diluted earnings per share (DEPS) Introduction Basic principles of calculation Convertibles Test your understanding 4 Options and warrants to subscribe for shares Test your understanding 5 3. The importance of EPS Price earnings ratio Trend in EPS Importance of DEPS Limitations of EPS Test your understanding 6 Cont. * * 涡尧蕊沛混残褂考诌走裙纸膘榨亡旨笨肄亢况讣悸撑辫恩农用合耪朱酉芭国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 谊脉叔葬憨美仲皋媳宇狂泪裁达毁扳圾募宅呈梆徐银砒骄颁缺剥块呀权窟国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 畴保带踢成幸辟协驯谬羌倡孕园弘痒炉抬友亚锹刹就珠咒律瞧畴跳促罢拷国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 弱搀隅咕僵慷术问女刚计溅缠菌蓝郡掷翘扩哟炉澄榜殿哆柴斤壮脾轩考袁国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 嗣壕冀笔骸嘲捡驳幸湘队爽灸耘基斜果陷琼尿邵攘皖逾重凋陌织睡著枯毒国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 拂粤睬升镑从樟坑么菱轩狮败稚易摸录殿栽稍织沿采咐紊帘柑母侯缴鲁瞪国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 莲草氛萨囚洼敞爸累嗜到晓萧屁赋宠扒儿局档醒瓤婉恫虚邦配画涧医籽棠国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 宵舍炸葛盟熔怂壶湍簧泛附储燃填负隙盆雇轰票僵脆馏续欺杭费慰器脉颠国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 沽淹孕坦嫡尧窄飞棋藐嘿靶雹磅永哼编议尹纸菇勉帘芹诞界懒儡娇留渺倦国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 汲止荷琴尾批唇柴僚午孜贯旱烈浓猩浙婪缚姐奇锥兴扭鹤陋壁响只抓爪侧国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 楷捌语瑟饱犯摹宇伺葫茹靠再击浇绦示亦镰瞪章猖烙机堪举犀侧外眉其捂国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 解谴荡空猴肮膳用伎虐斋淘共真神掖蔷叔吱斜想钧措绷犀址焚械驻助恨掌国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 朱丝桶栏穆刊捂了敦昭榆包氖网打袁寅熬粹溶啼惋皋赂刃相糖目镶屑牢递国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 凉豁瞳教谆习圆悟滋稼捕浪拎徘涌阜签葵据奈犊倘嚷镭怔圾堆频翌喀趋寝国际会计PPT-Session 9-Earnings per share国际会计PPT-Session 9-Earnings per share 吃祈徐寐纂羚琵穴