[单选题] 提问人:匿名网友 提问时间:2021-08-24

对于可转换公司债券,计算稀释每股收益时,下列说法正确的是(  )。


A .分子的调整项目为可转换公司债券当期已确认为费用的利息等的税后影响额
B .分子的调整项目为可转换公司债券当期已确认为费用的利息等的税前影响额
C .分母的调整项目为假设可转换公司债券当期期初或发行日转换为普通股股数
D .分母的调整项目为假设可转换公司债券上期期初或发行日转换为普通股的股数加权平均数

提问人:匿名网友 提问时间:2021-08-24

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