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並前往https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financial_statement_/financial_statement___18_US/chapter_7_earnings_p_US/75_diluted_eps_US.html

7.5 Diluted EPS - Viewpoint - PwC

Diluted EPS gives effect to all dilutive potential common shares outstanding during a period. The computation of diluted EPS is similar to ...

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