Let's say you're evaluating a potential M&A transaction. Public company A plans to acquire public company B in an all-stock deal. Company A's current share price is $50 with an EPS of $5. Company B's current share price is $20 with an EPS of $2. The acquisition premium is set at 25% over B's current share price. Walk me through how you would perform an accretion/dilution analysis for this M&A transaction. Specifically, explain the steps, key assumptions, and the main factors that drive the accretion or dilution outcome.

你作为一名金融分析师，正在评估一项潜在的并购交易。上市公司A（收购方）计划以股票交易的方式收购上市公司B（目标方）。假设A的当前股价为每股50元，每股收益（EPS）为5元；B的当前股价为每股20元，每股收益（EPS）为2元。收购溢价设定为B公司股价的25%。请你详细阐述如何进行并购的每股收益增厚/摊薄分析。具体来说，你需要解释分析的步骤、关键假设以及影响增厚/摊薄结果的主要因素。