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Luyiling · 2023年09月06日

company paid $200,000 in dividends

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  2. FRA

NO.PZ2016012101000065

问题如下：

For 2009, Flamingo Products had net income of $1,000,000. At 1 January 2009, there were 1,000,000 shares outstanding. On 1 July 2009, the company issued 100,000 new shares for $20 per share. The company paid $200,000 in dividends to common shareholders. What is Flamingo’s basic earnings per share for 2009?

选项：

A.

$0.80.

B.

$0.91.

C.

$0.95.

解释：

C is correct.

The weighted average number of shares outstanding for 2009 is 1,050,000. Basic earnings per share would be $1,000,000 divided by 1,050,000, or $0.95.

解析：basic EPS=（NI-给优先股的分红）/weighted average number of common shares outstanding。这题没有给优先股的分红，分子就等于净利润$1,000,000。分母= 1,000,000*（12/12）+ 100,000*（6/12）= 1,050,000，basic EPS=$1,000,000/1,050,000=$0.95。

这里支付红利是不用考虑吗？

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1 个答案

王园圆_品职助教 · 2023年09月06日

同学你好，是的，因为这里支付的是现金分红

而影响weighted average shares的只有股利型分红哦

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NO.PZ2016012101000065问题如下 For 2009, Flamingo Procts hnet income of $1,000,000. 1 January 2009, there were 1,000,000 shares outstanng. On 1 July 2009, the company issue100,000 new shares for $20 per share. The company pai$200,000 in vin to common shareholrs. Whis Flamingo’s basic earnings per share for 2009?A.$0.80.B.$0.91.C.$0.95.C is correct.The weighteaverage number of shares outstanng for 2009 is 1,050,000. Basic earnings per share woul$1,000,000 vi1,050,000, or $0.95.解析basic EPS=（NI-给优先股的分红）/weighteaverage number of common shares outstanng。这题没有给优先股的分红，分子就等于净利润$1,000,000。分母= 1,000,000*（12/12）+ 100,000*（6/12）= 1,050,000，basic EPS=$1,000,000/1,050,000=$0.95。听完课中英文夹在一起实在是概念有点晕，能否帮忙翻译一下题干

2023-07-03 18:11 1 · 回答

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