单选题
Which of the following statements about dilutive securities is least likely correct? A. A simple capital structure is one that contains only common stock and antidilutive securities. B. A complex capital structure is one that contains potentially dilutive securities. C. A dilutive security is one that will cause earnings per share (EPS) to decrease if it is converted into common stock.
【正确答案】
A
【答案解析】A simple capital structure has only common stock or only common stock and noneonvertible stock. It contains no securities that could ever become or create common stock, even antidilutive ones.