问题如下图:
选项:
A.
B.
C.
解释:
因为已经转换成common shares 所以分子不再减去dividend 了么?
NO.PZ2018062018000020 问题如下 ring2016, Company B reporte Net income $50,000 Weighteaverage number of common shares 6,000 Convertible preferreshares 1,000 (Eaof these preferreshares is convertible to 3 shares of common stock) preferrev is $0.2 per shareThe luteEPS will be: A.$4.57 B.$5.62 C.$5.56 C is correct. luteEPS = Net income/(Weighteaverage number of shares outstanng + conversion of Convertible preferreshares)= $50,000/[6,000 + (1,000 × 3)]= $5.56; basic EPS=(50,000-0.2*1000)/6,000=$8.3. The luteEPS basic EPS, so luteEPS=5.56 请问什么时候用luteEPS,什么时候用basic EPS呢?
NO.PZ2018062018000020问题如下ring2016, Company B reporte Net income $50,000 Weighteaverage number of common shares 6,000 Convertible preferreshares 1,000 (Eaof these preferreshares is convertible to 3 shares of common stock) preferrev is $0.2 per shareThe luteEPS will be:A.$4.57B.$5.62C.$5.56C is correct. luteEPS = Net income/(Weighteaverage number of shares outstanng + conversion of Convertible preferreshares)= $50,000/[6,000 + (1,000 × 3)]= $5.56; basic EPS=(50,000-0.2*1000)/6,000=$8.3. The luteEPS basic EPS, so luteEPS=5.56为什么计算lute用加优先股分红?
NO.PZ2018062018000020问题如下ring2016, Company B reporte Net income $50,000 Weighteaverage number of common shares 6,000 Convertible preferreshares 1,000 (Eaof these preferreshares is convertible to 3 shares of common stock) preferrev is $0.2 per shareThe luteEPS will be:A.$4.57B.$5.62C.$5.56C is correct. luteEPS = Net income/(Weighteaverage number of shares outstanng + conversion of Convertible preferreshares)= $50,000/[6,000 + (1,000 × 3)]= $5.56; basic EPS=(50,000-0.2*1000)/6,000=$8.3. The luteEPS basic EPS, so luteEPS=5.56明优先股已转换为普通股,为何解题时候要视作是已转换?
NO.PZ2018062018000020问题如下ring2016, Company B reporte Net income $50,000 Weighteaverage number of common shares 6,000 Convertible preferreshares 1,000 (Eaof these preferreshares is convertible to 3 shares of common stock) preferrev is $0.2 per shareThe luteEPS will be:A.$4.57B.$5.62C.$5.56C is correct. luteEPS = Net income/(Weighteaverage number of shares outstanng + conversion of Convertible preferreshares)= $50,000/[6,000 + (1,000 × 3)]= $5.56; basic EPS=(50,000-0.2*1000)/6,000=$8.3. The luteEPS basic EPS, so luteEPS=5.56为什么再算lute时候分子不用减去v
NO.PZ2018062018000020问题如下 ring2016, Company B reporte Net income $50,000 Weighteaverage number of common shares 6,000 Convertible preferreshares 1,000 (Eaof these preferreshares is convertible to 3 shares of common stock) preferrev is $0.2 per shareThe luteEPS will be:A.$4.57B.$5.62C.$5.56C is correct. luteEPS = Net income/(Weighteaverage number of shares outstanng + conversion of Convertible preferreshares)= $50,000/[6,000 + (1,000 × 3)]= $5.56; basic EPS=(50,000-0.2*1000)/6,000=$8.3. The luteEPS basic EPS, so luteEPS=5.56为什么再算lute时候分子不用减去v