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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Earnings per share ： ウィキペディア英語版 Earnings per share Earnings per share (EPS) is the monetary value of earnings per outstanding share of common stock for a company. In the United States, the Financial Accounting Standards Board (FASB) requires EPS information for the four major categories of the income statement: continuing operations, discontinued operations, extraordinary items, and net income. ==Calculating EPS== Preferred stock rights have precedence over common stock. Therefore, dividends on preferred shares are subtracted before calculating the EPS. When preferred shares are cumulative, annual dividends are deducted whether or not they have been declared. Dividends in arrears are not relevant when calculating EPS. ;Earnings per share (basic formula) $\backslash mbox=\backslash frac\}$ ;Earnings per share (net income formula) $\backslash mbox=\backslash frac\}$ ;Earnings per share (continuing operations formula) $\backslash mbox=\backslash frac\}$ 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Earnings per share」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.