问题已解决
基本每股收益用歸屬于掛牌股東的凈利潤?股數(shù)還是用歸屬于掛牌公司股東的扣除非經(jīng)常性損益后的凈利潤?股數(shù)計(jì)算
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
每股收益計(jì)算時(shí)用的凈利潤是歸屬于普通股股東的凈利潤,因?yàn)槿绻嬖趦?yōu)先股,歸屬于上市公司股東的凈利潤會大于歸屬于普通股股東的凈利潤。
2023 02/21 10:17
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 02/21 11:55
在報(bào)表里用哪個(gè)數(shù),沒這個(gè)科目呀
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 02/21 12:04
每股收益計(jì)算時(shí)用的凈利潤是歸屬于普通股股東的凈利潤
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 02/21 12:47
掛牌股東和普通股股東有啥區(qū)別
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 02/21 12:54
掛名股東不參與公司股東會決議,顯名股東直接參加股東會相關(guān)決議
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 02/21 13:51
顯名股東就是普通股股東嗎
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 02/21 13:58
同學(xué)你好是的
是股東
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