词典释义：
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The corporate performance is measured by three guide lines: Market-to-book value (MB), return on equity (ROE) and earning per share (EPS).
在公司绩效上采用市净率、净资产收益率和每股收益三个指标衡量。
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Apparently, the principle for earning per share indifference point method is to determine which one can lead to the highest net income to shareholders under different financing methods.
显然，基于每股收益无差别点法的判断原则是比较不同融资方式能否给股东带来更大的净收益。
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There are different methods of capital structure decision, common methods are cost of capital comparison method, earning per share indifference point method and enterprise value comparison method.
资本结构决策有不同的方法，常用的方法有资本成本比较法、每股收益无差别点法和企业价值比较法。
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An analysis is made on the impact of seasoned new issue upon such financial indicators as net asset per share, earning as per share, yield rate of net assets, etc.
分析上市公司增发新股对每股净资产、每股收益、净资产收益率等财务指标的影响，指出上市公司增发新股的原因，应完善上市公司新股增发的约束机制。
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The effect of the second conversion to the common-share holders is rather small, and the earning-per-share only declines about 10 percent.
二次转换对普通股股东利益的影响相当有限，每股收益仅下降10%左右。
每股收益即每股盈利（EPS），又称每股税后利润、每股盈余，指税后利润与股本总数的比率。是普通股股东每持有一股所能享有的企业净利润或需承担的企业净亏损。每股收益通常被用来反映企业的经营成果，衡量普通股的获利水平及投资风险，是投资者等信息使用者据以评价企业盈利能力、预测企业成长潜力、进而做出相关经济决策的重要的财务指标之一。利润表中，第九条列示“基本每股收益”和“稀释每股收益”项目。 在股票投资基本分析的诸多工具中，与市盈率、市净率、现金流量折现等指标一样，EPS也是最常见的参考指标之一。