单选题
编号：2692234
1. Which of the following statements about calculating earnings per share (EPS) in simple versus complex capital structures is least accurate?
- A.If convertible bonds are dilutive,the numerator in the diluted EPS calculation is increased by the interest expense on the bonds.
- B.If convertible preferred stock is dilutive,the convertible preferred dividends must be added back to the numerator to calculate diluted EPS.
- C.The denominator in the basic EPS equation contains the number of shares of common stock issued,weighted by the days that the shares have been outstanding.