Question 11
If basic and diluted earnings per share are equal, ____________
Select the words that correctly complete the above statement.
diluted earnings per share must be presented on a separate line before basic earnings per share.
dual presentation can be accomplished in one line in the income statement.
presentation of both amounts in one line in the income statement is NOT permitted.
当基本每股收益（Basic EPS）和稀释每股收益（Diluted EPS）相等时，通常表明不存在稀释性潜在普通股，因此没有进一步稀释收益的必要。在这种情况下，企业会计准则允许简化报告方式，即基本和稀释每股收益可以合并为一个金额在同一行中列报。
因此，正确完成上述陈述的词语是：
dual presentation can be accomplished in one line in the income statement.
所以完整的句子是：
If basic and diluted earnings per share are equal, dual presentation can be accomplished in one line in the income statement.
