单选题 In calculating the numerator for diluted Earnings Per Share, the dividends on convertible preferred stock are: A. subtracted from earnings available to common shareholders without an adjustment for taxes. B. added to earnings available to common shareholders with an adjustment for taxes. C. added to earnings available to common shareholders without an adjustment for taxes.

【正确答案】 C

【答案解析】Formula = Diluted EPS = [(Net income Preferred dividends) + Convertible preferred dividends + (Convertible debt interest) (1-t)] / [(Weighted average shares)+(Shares from conversion of conv. pfd shares) + (Shares from conversion of cony. debt) + (Shares issuable from stock options)].