备考CFA过程中会遇到很多的问题，对于2021年CFA考试结果来看，更看重考生对知识概念的理解，那在每股收益中的Diluted EPS 稀择每股收益知识点你了解多少呢？

When a company has convertible debt outstanding, the diluted EPS is calculated as if the convertible debt had been coin cried at the beginning of the period.


Also, if such a conversion had taken place, the company would not have paid interest on the convertible debt, so the net income available to common shareholders would increase by the after- tax amount of interest expense on the debt converted.

请问一下计算Diluted EPS 的时候为什么分子加的是税后interest而不是税前？在学习的过程中有很多的考试都在问这个问题，今天小编给你说说为什么哦！

债券的利息是在税前支付的；如果转成股权，这个利息就不能在税前列支，需要交税！

所以，不知道考生是不是明白了呢？这边有CFA备考答疑群，有需要的可以在线咨询我们老师，或者扫一扫进入群聊哦！

这边也有CFA打卡活动，帮助考生更好的学习CFA知识，有需要的可以扫一扫了解详情哦！