虽然这类股票仍算作已发行，但在计算每股收益或市值时不再算入发行在外的全部股票中。
Although the shares remain issued, they are no longer considered part of the total shares outstanding that are taken into account in calculating earnings per share or market capitalisation.
公司在股票回购完成后可以将所回购的股票注销，也可以将回购的股份作为“库藏股”保留，但不参与每股收益的计算和收益分配。
The firms can logout the shares or hold them as the treasury stock after repurchase. But these shares can't participate in calculation return per share and distribution proceeds.
自从1969年以后，对于每股收益的计算和呈报，一直众说纷纭。
Since 1969, there have been various interpretations of the methods used in the calculation and presentation of EPS.
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.
普通股每股收益计算如下…
Earnings per share of common stock would be computed as follows…
使用表12-1和表12-2中的数据，我们可以将太阳风公司的每股收益计算如下…
Using data from Exhibit 12-1 and Exhibit 12-2, we can compute Solarwind Corporation's EPS as follows…
据苏瓦计算，如果企业税能从当前的35%下调到15%的水平，那么苹果的每股收益或将提高6%左右。
Cutting the corporate rate to 15% from the current 35% level could boost Apple's earnings per share (EPS) by 6%, Suva calculates.
据苏瓦计算，如果企业税能从当前的35%下调到15%的水平，那么苹果的每股收益或将提高6%左右。
Cutting the corporate rate to 15% from the current 35% level could boost Apple's earnings per share (EPS) by 6%, Suva calculates.
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