答案讲解和视频讲解有矛盾

NO.PZ2016012102000037问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive?Average shares, basicAverage shares, lutiveA.263,542273,542B.263,542230,200C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542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luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 我认为题目算法是错误的股票股利应该是对上一年经营成果的分配，即对上一年全部股东的200000股派发股票股利—退一步讲，那50000股实在派发股票股利前一天刚刚新发的，一半作为派发股票股利的计算基础是说不通的

NO.PZ2016012102000037问题如下the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive?Average shares, basicAverage shares, lutiveA.263,542273,542B.263,542230,200C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542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luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 是只有common share需要时间加权吗？可转债转道股不需要时间加权，那可转优先股，option，也都是不算时间加权，直接按最初算吗？

NO.PZ2016012102000037 问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive? Average shares, basicAverage shares, lutive A.263,542273,542 B.263,542230,200 C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542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luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 5月31日发行了50000股，6月1日发了股票股利，加权的时候不应是6/12吗？为什么是7/12？另外为什么股票股利不是太理解，为什么15%就是股票数乘以1.15呢？股利相当于就是给股票的意思？

NO.PZ2016012102000037 问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive? Average shares, basicAverage shares, lutive A.263,542273,542 B.263,542230,200 C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542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luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 针对这道题我是不是可以算出basic之后选个大于basic，lutive的数就可以了？只有a大所以直接选

NO.PZ2016012102000037 问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive? Average shares, basicAverage shares, lutive A.263,542273,542 B.263,542230,200 C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542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luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 我记得讲义上说stovin用算加权平均呀