NO.PZ2024011002000025
问题如下：
Cell Services (CSI) had 1,000,000 average shares outstanding during all of 2007. During 2007, CSI also had 10,000 options outstanding with exercise prices of $10 each. The average stock price of CST during 2007 was $15. For purposes of computing diluted earnings per share, how many shares would he used in the denominator?
选项：
A.1,000,000.00
B.1,003,333.00
C.1,010,000.00
解释：
With stock options, the treasury stock method must be used. Under that method, the company would receive $100,000 (10,000 × $10) and would repurchase 6,667 shares ($100,000/$15). The shares for the denominator would be:
公司本来有一定的普通股，也有期权，选择执行，以更低的10元价买入股票（这个过程不属于回购吗？） 然后为什么又融到了100000元进行回购股票
