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一只🐶哆啦 · 2022年05月30日

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

NO.PZ2016012102000037

问题如下:

At the beginning of the year, PZ company had 200,000 shares of common stock outstanding. On May 31, Share issued 50,000 shares of common stock. And Share issued a 15% stock dividend on June1. On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock. In computing basic and diluted EPS, what is the weighted average number of shares to be used assuming the convertible bonds are dilutive?

选项:

Average shares, basic
Average shares, dilutive
A.
263,542
266,042
B.
263,542
230,200
C.
178,900
236.042

解释:

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

考点:股数计算

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

* 5月底发行的50,000股,需要按时间加权。

** 乘以 1.15,是因为发了15%的股票股利

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

10000是哪里来的东西

1 个答案
已采纳答案

Kiko_品职助教 · 2022年05月31日

嗨,努力学习的PZer你好:


 "On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock. " 10.1日的时候公司发行了可转换债券。发行了1000的债券,每个债券可以转成10股股票,一共可以转成10000股

.

----------------------------------------------
努力的时光都是限量版,加油!

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