帮我翻译下这句“No of Common Shares o/s”（会计英语）

题目

帮我翻译下这句“No of Common Shares o/s”（会计英语）
英文的解释是这样的：Average number of common shares outstanding. Rounded to fit with the Income Statement. If no major issues of stock and/or retirements took place during the period, then it's OK to use year-end outstanding shares.
顺便也帮我翻译下,

答案

发行在外的普通股平均股数.该指标应当调整,以与利润表项目保持一致.
如果在该会计期间没有股票的发行和（或）购回事项发生,那么该指标可以使用年末发行在外的普通股股数替代.
P.S.初次尝试翻译,仅供参考.