所谓潜在普通股是指可能赋予其持有者在报告期或以后期间享有取得普通股权利的一种金融工具或其他合同。潜在普通股主要包括：可转换公司债券、认股权证和股份期权等。
当期发行的稀释性潜在普通股，应当假设在发行日转换。
The diluted potential ordinary shares issued in the current period shall be supposed to be converted on the date of issuance.
本公司不存在稀释性潜在普通股，稀释每股收益等于基本每股收益。
There are no potential dilutive ordinary shares, and the diluted earnings per share are equal to the basic earnings.
普通股股东和普通股的潜在投资者最关心的是公司的利润记录。
Common Stockholders and potential investors in common stock look first at a company's earnings record.
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