中级财务会计英文ch11 .pptxVIP

Dilutive Securities and Earnings Per ShareChapter 11Intermediate Accounting12th EditionKieso, Weygandt, and Warfield Prepared by Coby Harmon, University of California, Santa BarbaraLearning ObjectivesDescribe the accounting for the issuance, conversion, and retirement of convertible securities.Explain the accounting for convertible preferred stock.Contrast the accounting for stock warrants and for stock warrants issued with other securities.Describe the accounting for stock compensation plans under generally accepted accounting principles.Discuss the controversy involving stock compensation plans.Compute earnings per share in a simple capital structure.Compute earnings per share in a complex capital structure.Significance of Earnings Per Share (EPS) An earnings measurement that is based on the return on a per share basis rather than the total earnings of a company.Price Earnings RatioMarket Price of StockEPSDilution of EPSUnconditional conversions and exercises-- Commitments that allow unrestricted increases in outstanding common shares to occur at any timeConditional conversions and exercises-- Commitments that allow increases in outstanding common shares at some future date if certain conditions are metCapital Structure (including convertible debt)Simple Capital Structure(basic EPS)Complex Capital Structure(dual EPS)Capital Structure (including convertible debt)In a simple capital structure, stockholders’ equity consists of:Common stock or Common stock and nonconvertible preferred stockSimple Capital Structure(basic EPS)Income divided by average number of common shares outstandingIncome minus nonconvertible preferred stock dividend claims divided by average number of common shares outstanding9、要学生做的事，教职员躬亲共做；要学生学的知识，教职员躬亲共学；要学生守的规则，教职员躬亲共守。10、阅读一切好书如同和过去最杰出的人谈话。11、一个好的教师，是一个懂得心理学和教育学的人。12、要记住，你不仅是教课的教师，也是学生的教育者，生活的导师和道德的引路人。13、He who seize the right moment, is the right man.谁把握机遇，谁就心想事成。14、谁要是自己还没有发展培养和教育好，他就不能发展培养和教育别人。15、一年之计，莫如树谷；十年之计，莫如树木；终身之计，莫如树人。16、提出一个问