普通股内部也有诸多子分类,但实入资本与留存收益是两个最大的部分。
Although there are several categories within equity, the two biggest are paid-in capital and retained earnings.
欧洲的普通股投资者以12倍的市盈率抛售他们的股票换算成净收益率为8.5%。
European common stocks sell at 12 times current earnings, which translates into an earnings yield of 8.5.
国内知名企业发行的其价值和股息均有保证的普通股;高价低收益。
A common stock of a nationally known company whose value and dividends are reliable; typically have high price and low yield.
此外,即便是从出售美国证券交易所位在曼哈顿的总部的预期净收益来看,纽约泛欧交易所普通股也将分给美国证券交易所会员。
In addition, net proceeds, if any, from the expected sale of Amex's lower Manhattan headquarters will be distributed to Amex members in NYSE Euronext common stock.
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.
当上市公司签订的股份回购合同中所规定的股票回购价格高于当期普通股平均市场价格时,应当计算稀释每股收益。
When the stock repurchase price in the listed company's share repurchase contracts is higher than current average market price of ordinary shares, and diluted earnings per share should be calculated.
二次转换对普通股股东利益的影响相当有限,每股收益仅下降10%左右。
The effect of the second conversion to the common-share holders is rather small, and the earning-per-share only declines about 10 percent.
普通股每股收益计算如下…
Earnings per share of common stock would be computed as follows…
然而,股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。
The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.
每股收益是公司每一年度净收益与其普通股股数的比率,是投资者进行投资决策的重要依据。
EPS is the rate of the net profits and ordinary shares of the company. It is the important information for investor to make decisions.
每股收益是公司每一年度净收益与其普通股股数的比率,是投资者进行投资决策的重要依据。
EPS is the rate of the net profits and ordinary shares of the company. It is the important information for investor to make decisions.
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