基本每股收益是指企业应当按照属于普通股股东的当期净利润，除以发行在外普通股的加权平均数从而计算出的每股收益。如果企业有合并财务报表，企业应当以合并财务报表为基础计算和列报每股收益。
【阅读小贴士】基本每股收益（basic earnings per share）：计算基本每股收益，关键是要确定归属于普通股股东的当期净利润和当期发行在外普通股的加权平均数。
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... primary earnings per share 每股基本收益 ; 每股主要收益 ; 每股收益 ; 基本每股收益 simple earnings per share 简单每股盈余 core Earnings Per Share 每股核心盈余 ...
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普通股的基本每股收益 Basic Earnings Per Common Share
每股基本收益 basic earnings per share ; [金融] primary earnings per share
基本每股收益和稀释每股收益应当在中期利润表中单独列示。?。
The basic earnings per share and the diluted earnings per share shall be separately presented in the interim profit statement.
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.
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