《企业会计准则第34号——每股收益》每股收益是指普通股股东每持有一股所能享有的企业利润或需承担的企业亏损。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、债权人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 Accounting Standards for Business Enterprises No. 34 - Earnings Per Share Earnings per share means the corporate profits or corporate losses to be borne by each common share holder for every share they hold. Earnings per share are usually used to reflect the business performance of the company, to measure the profitability of ordinary shares and investment risk, investors, creditors and other information users based on the evaluation of corporate profitability, forecasting business growth potential, and then make