请帮忙把下面这段话翻译成英文,谢谢!每股收益是拘公司业绩的基本指标,财务报告使用者借助每股收益指标评价公司的盈利潜能和未来获取股利的前景.作为一项重要的财务指标,每股收益日

Question

请帮忙把下面这段话翻译成英文,谢谢!
每股收益是拘公司业绩的基本指标,财务报告使用者借助每股收益指标评价公司的盈利潜能和未来获取股利的前景.作为一项重要的财务指标,每股收益日益受到财务分析团体、投资者的关注,规范其计算与披露非常必要.为规范企业会计确认、计量和报告行为,保证会计信息质量,2006年2月,我国财政部发布了《企业会计准则》共38项具体准则,其中《企业会计准则第34号—每股收益》,对上市公司每股收益的计算方法作出了较为详细的规定,准则明确要求,企业除了计算基本每股收益外,还必须计算稀释每股收益,根据该准则,上市公司在发行新股、回购股份以及发行有可转债、权证时,每股收益的计算将产生重大变化.
这是我国首次发布了每股收益的会计准则.

Answer 1

The performance of the company earnings per share is in basic indicators, the financial report users by means of earnings per share index to evaluate company 's earnings potential and future prospects for dividend. As an important financial indexes, earnings per share by financial analysis group, the attention of investors, it is very necessary for calculation and disclosure. In order to regulate the enterprise accounting recognition, measurement and reporting behavior, assure accountant information quality, in 2006 February, China's Ministry of Finance issued the" accounting standards for business enterprises" a total of 38 specific guidelines, which" Enterprise Accounting Standards No. thirty-fourth - earnings per share", on the listed companies earnings per share calculation made more detailed provisions, standards to make clear a requirement, enterprise besides calculating the basic earnings per share, also must calculate the diluted earnings per share, according to the guidelines, the listed company in the issue of new shares, repurchase of shares and issue convertible bonds, warrants, earnings per share calculation will produce major change.
It is the first time that China has released EPS accounting standards.