{"id":219,"date":"2026-02-24T17:16:41","date_gmt":"2026-02-24T09:16:41","guid":{"rendered":"https:\/\/miltonhsu-aguel.wpcomstaging.com\/?p=219"},"modified":"2026-09-08T15:12:52","modified_gmt":"2026-09-08T07:12:52","slug":"eps","status":"publish","type":"post","link":"https:\/\/justinvest.rsc.com.tw\/support\/eps\/","title":{"rendered":"EPS \u662f\u751a\u9ebc\uff1f\u5982\u4f55\u900f\u904e EPS\u300c\u6bcf\u80a1\u76c8\u9918\u300d\u5206\u6790\u516c\u53f8\u7372\u5229\u542b\u91d1\u91cf"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u8ca1\u5831\u516c\u5e03\u5b63\uff0c\u5a92\u9ad4\u5e38\u51fa\u73fe\u300c\u67d0\u516c\u53f8\u7372\u5229\u5275\u9ad8\uff0cEPS \u7ffb\u500d\u300d\u9019\u985e\u6a19\u984c\uff0c\u4f46\u540c\u6a23\u662f EPS 5 \u5143\uff0c\u6709\u7684\u516c\u53f8\u662f\u9760\u672c\u696d\u4e00\u584a\u4e00\u584a\u8cfa\u51fa\u4f86\u7684\uff0c\u6709\u7684\u662f\u8ce3\u4e86\u4e00\u584a\u5730\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>EPS\uff08\u6bcf\u80a1\u76c8\u9918\uff09\u4ee3\u8868\u7684\u662f\u516c\u53f8\u6bcf\u4e00\u80a1\u8cfa\u4e86\u591a\u5c11\u9322\uff0c\u516c\u5f0f\u662f\u7a05\u5f8c\u6de8\u5229\u9664\u4ee5\u5728\u5916\u6d41\u901a\u666e\u901a\u80a1\u80a1\u6578<\/strong>\uff0c\u5b83\u662f\u4e00\u500b\u7d50\u679c\uff0c\u91cd\u9ede\u5728\u65bc\u9019\u7b46\u9322\u662f\u600e\u9ebc\u4f86\u7684\u3001\u660e\u5e74\u9084\u6703\u4e0d\u6703\u6709\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u8aaa\u660e\u600e\u9ebc\u5224\u8b80 EPS\uff0c\u4ee5\u53ca\u5b83\u70ba\u4ec0\u9ebc\u5fc5\u9808\u642d\u914d\u5176\u4ed6\u6578\u5b57\u4e00\u8d77\u770b\u3002<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u986f\u793a\/\u96b1\u85cf\u5167\u5bb9\u76ee\u9304\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/justinvest.rsc.com.tw\/support\/eps\/#EPS_%E6%80%8E%E9%BA%BC%E7%AE%97%EF%BC%9F\" >EPS \u600e\u9ebc\u7b97\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/justinvest.rsc.com.tw\/support\/eps\/#EPS_%E8%A6%81%E6%80%8E%E9%BA%BC%E7%9C%8B%EF%BC%9F%E5%85%A9%E5%80%8B%E8%A7%80%E5%AF%9F%E8%A7%92%E5%BA%A6\" >EPS \u8981\u600e\u9ebc\u770b\uff1f\u5169\u500b\u89c0\u5bdf\u89d2\u5ea6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/justinvest.rsc.com.tw\/support\/eps\/#%E4%B8%80%E3%80%81%E7%A9%A9%E5%AE%9A%E5%BA%A6%E8%88%87%E6%88%90%E9%95%B7%E6%80%A7\" >\u4e00\u3001\u7a69\u5b9a\u5ea6\u8207\u6210\u9577\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/justinvest.rsc.com.tw\/support\/eps\/#%E4%BA%8C%E3%80%81%E8%88%87%E8%82%A1%E5%83%B9%E7%9A%84%E9%97%9C%E4%BF%82\" >\u4e8c\u3001\u8207\u80a1\u50f9\u7684\u95dc\u4fc2<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/justinvest.rsc.com.tw\/support\/eps\/#EPS_%E5%A2%9E%E5%8A%A0%EF%BC%8C%E4%B8%80%E5%AE%9A%E6%98%AF%E5%A5%BD%E4%BA%8B%E5%97%8E%EF%BC%9F\" >EPS \u589e\u52a0\uff0c\u4e00\u5b9a\u662f\u597d\u4e8b\u55ce\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/justinvest.rsc.com.tw\/support\/eps\/#%E4%B8%89%E5%80%8B%E5%88%A4%E8%AE%80%E8%A7%92%E5%BA%A6\" >\u4e09\u500b\u5224\u8b80\u89d2\u5ea6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/justinvest.rsc.com.tw\/support\/eps\/#%E5%B8%B8%E8%A6%8B%E5%95%8F%E9%A1%8C\" >\u5e38\u898b\u554f\u984c<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EPS_%E6%80%8E%E9%BA%BC%E7%AE%97%EF%BC%9F\"><\/span>EPS \u600e\u9ebc\u7b97\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>EPS \uff1d \u7a05\u5f8c\u6de8\u5229 \u00f7 \u5728\u5916\u6d41\u901a\u666e\u901a\u80a1\u80a1\u6578<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6578\u5b57\u672c\u8eab\u5f88\u76f4\u89c0\uff0c\u4f46\u540c\u6a23\u662f EPS 5 \u5143\uff0c\u4f86\u6e90\u53ef\u80fd\u5929\u5dee\u5730\u9060\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u770b\u5230 EPS \u5927\u5e45\u589e\u52a0\u6642\uff0c\u7b2c\u4e00\u4ef6\u4e8b\u662f\u6aa2\u67e5\u696d\u5916\u640d\u76ca\uff0c<\/strong>\u5982\u679c\u7372\u5229\u662f\u4f86\u81ea\u51fa\u552e\u571f\u5730\u3001\u8655\u5206\u5b50\u516c\u53f8\u80a1\u6b0a\u9019\u985e\u4e00\u6b21\u6027\u6536\u5165\uff0c\u9019\u7a2e EPS \u660e\u5e74\u4e0d\u6703\u91cd\u8907\u51fa\u73fe\uff0c\u5224\u8b80\u6642\u61c9\u8a72\u628a\u5b83\u5340\u5206\u51fa\u4f86\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EPS_%E8%A6%81%E6%80%8E%E9%BA%BC%E7%9C%8B%EF%BC%9F%E5%85%A9%E5%80%8B%E8%A7%80%E5%AF%9F%E8%A7%92%E5%BA%A6\"><\/span>EPS \u8981\u600e\u9ebc\u770b\uff1f\u5169\u500b\u89c0\u5bdf\u89d2\u5ea6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u540c\u7522\u696d\u7684\u8cc7\u672c\u7d50\u69cb\u8207\u7372\u5229\u6a21\u5f0f\u5dee\u7570\u5f88\u5927\uff0c\u6c92\u6709\u4e00\u500b\u53ef\u4ee5\u901a\u7528\u7684\u6578\u5b57\uff0c\u4f46\u53ef\u5f9e\u4ee5\u4e0b\u5169\u500b\u89d2\u5ea6\u89c0\u5bdf\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%B8%80%E3%80%81%E7%A9%A9%E5%AE%9A%E5%BA%A6%E8%88%87%E6%88%90%E9%95%B7%E6%80%A7\"><\/span>\u4e00\u3001\u7a69\u5b9a\u5ea6\u8207\u6210\u9577\u6027<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9023\u7e8c\u6578\u5e74\u7a69\u5b9a\u589e\u9577\uff1a<\/strong>\u901a\u5e38\u53cd\u6620\u7372\u5229\u6a21\u5f0f\u8f03\u70ba\u53ef\u9810\u6e2c\u3002<\/li>\n\n\n\n<li><strong>\u5ffd\u9ad8\u5ffd\u4f4e\uff1a<\/strong>\u53ef\u80fd\u4ee3\u8868\u8b70\u50f9\u80fd\u529b\u8f03\u5f31\uff0c\u6216\u6240\u8655\u7522\u696d\u53d7\u666f\u6c23\u5faa\u74b0\u5f71\u97ff\u5927\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ea\u6709\u55ae\u4e00\u5e74\u5ea6\u7684\u7206\u767c\uff0c\u9019\u8cc7\u8a0a\u91cf\u9060\u4f4e\u65bc\u9023\u7e8c\u5e7e\u5e74\u80fd\u89c0\u5bdf\u7684\u8da8\u52e2\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8C%E3%80%81%E8%88%87%E8%82%A1%E5%83%B9%E7%9A%84%E9%97%9C%E4%BF%82\"><\/span>\u4e8c\u3001\u8207\u80a1\u50f9\u7684\u95dc\u4fc2<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u55ae\u770b EPS \u7121\u6cd5\u5224\u65b7\u80a1\u50f9\u9ad8\u4f4e\uff0c\u9084\u5f97\u642d\u914d\u80a1\u50f9\u4e00\u8d77\u770b:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8209\u4f8b\uff1aA \u516c\u53f8 EPS 5 \u5143\u3001\u80a1\u50f9 50 \u5143\uff1bB \u516c\u53f8 EPS 10 \u5143\u3001\u80a1\u50f9 500 \u5143\uff0c\u55ae\u770b\u7372\u5229\u6578\u5b57 B \u8f03\u9ad8\uff0c\u4f46\u4ee5\u56de\u672c\u5e74\u6578\u4f86\u770b\uff0c\u5169\u8005\u7684\u8a55\u50f9\u6c34\u6e96\u5b8c\u5168\u4e0d\u540c\uff0c\u9019\u500b\u300c\u80a1\u50f9 \u00f7 EPS\u300d\u7684\u95dc\u4fc2\u5c31\u662f\u672c\u76ca\u6bd4\uff0c\u8a73\u898b\u3008\u8cb7\u80a1\u7968\u4e0d\u662f\u64bf\u4fbf\u5b9c\uff01\u638c\u63e1\u300c\u672c\u76ca\u6bd4\u300d\u7684\u89e3\u8b80\u529b\u3009\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"EPS_%E5%A2%9E%E5%8A%A0%EF%BC%8C%E4%B8%80%E5%AE%9A%E6%98%AF%E5%A5%BD%E4%BA%8B%E5%97%8E%EF%BC%9F\"><\/span>EPS \u589e\u52a0\uff0c\u4e00\u5b9a\u662f\u597d\u4e8b\u55ce\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u4e00\u5b9a\uff0cEPS \u4e0a\u5347\u6642\uff0c\u5f97\u540c\u6642\u6aa2\u67e5\u71df\u6536\u8207\u6bdb\u5229\u7387\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u71df\u6536\u7e2e\u6c34\u4f46 EPS \u589e\u52a0\uff1a<\/strong>\u53ef\u80fd\u4f86\u81ea\u7e2e\u6e1b\u7814\u767c\u6216\u4eba\u4e8b\u652f\u51fa\uff0c\u77ed\u671f\u6578\u5b57\u8b8a\u597d\uff0c\u4f46\u53ef\u80fd\u5f71\u97ff\u9577\u671f\u7af6\u722d\u529b\u3002<\/li>\n\n\n\n<li><strong>\u6bdb\u5229\u7387\u4e0b\u964d\u4f46 EPS \u589e\u52a0\uff1a<\/strong>\u53ef\u80fd\u662f\u4ee5\u50f9\u683c\u63db\u53d6\u92b7\u91cf\uff0c\u7372\u5229\u7d50\u69cb\u6b63\u5728\u6539\u8b8a\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u5c0d\u5730\uff0cEPS \u6210\u9577\u82e5\u4f34\u96a8\u6bdb\u5229\u7387\u6301\u5e73\u6216\u4e0a\u5347\uff0c\u901a\u5e38\u4ee3\u8868\u7372\u5229\u54c1\u8cea\u8f03\u70ba\u624e\u5be6\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%B8%89%E5%80%8B%E5%88%A4%E8%AE%80%E8%A7%92%E5%BA%A6\"><\/span>\u4e09\u500b\u5224\u8b80\u89d2\u5ea6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>\u89c0\u5bdf\u9805\u76ee<\/strong><\/td><td><strong>\u770b\u4ec0\u9ebc<\/strong><\/td><td><strong>\u5224\u8b80\u65b9\u5411<\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u7372\u5229\u4f86\u6e90<\/td><td>\u71df\u696d\u5229\u76ca\u8207\u696d\u5916\u6536\u76ca\u7684\u5360\u6bd4<\/td><td>\u696d\u5916\u5360\u6bd4\u504f\u9ad8\u6642\uff0c\u8a72\u5e74\u5ea6 EPS 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