NO.PZ2018062018000019
问题如下：
During2016, Company A reported:
Net income $1,000,000
Preferred stock dividends paid $300,000
Common shares outstanding on 1 January 200,000
New issue on 1 July 50,000
From the above date, we can know that:
选项：
A.
basic EPS is $3.22
B.
weighted average number of common shares are 225,000
C.
basic EPS is $4.11
解释：
B is correct.
Weighted average number of common shares=200,000*(12/12)+50,000*(6/12)=225,000
Basic EPS=(Net income- Preferred stock dividends paid)/ weighted average number of common shares=$(1,000,000-300,000)/225,000=$3.11
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