开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Max · 2019年10月21日

问一道题：NO.PZ2016012102000039 [ CFA I ]为什么分子是1000*1000*0.08？

  1. CFA I
  2. FRA

为什么分子是1000*1000*0.08？

问题如下图：

选项：

A.

B.

C.

解释：

添加评论
1 个答案

Olive_品职助教 · 2019年10月22日

同学你好，如果可转债转换了，那么对分子的影响是要把税后利息费用加回，所以单独计算impact of numerator就是计算可转债的利息：公司发行了1000份面值为$1000的可转债，利率是8%，所以利息费用就等于1000*1000*8%，因为需要计算税后利息费用，所以再乘一个（1-35%）。加油！

  • 1

    回答

  • 1

    关注

  • 372

    浏览
相关问题

NO.PZ2016012102000039 问题如下 Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%. A.$1.1. B.$1.3 C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000​=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000​=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 老师好，可否一下答案中Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000为什么是 1000 x 1000 x 0.08

2024-05-29 09:36 1 · 回答

NO.PZ2016012102000039 问题如下 Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%. A.$1.1. B.$1.3 C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000​=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000​=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 计算basic EPS,不需要用NI剪去债券的利息支出吗

2024-03-04 22:28 1 · 回答

NO.PZ2016012102000039 问题如下 Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%. A.$1.1. B.$1.3 C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000​=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000​=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 为什么要算第一步2.17

2024-02-12 12:44 1 · 回答

NO.PZ2016012102000039问题如下 Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%.A.$1.1.B.$1.3C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000​=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000​=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 可以一下1000，8%，还有一个啥是什么意思

2023-09-20 13:01 1 · 回答

NO.PZ2016012102000039问题如下Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%.A.$1.1.B.$1.3C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000​=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000​=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 分子应该是200000+1000x0.8x65%吧。怎么会是200000x1000x1000x0.8x65%呢

2023-07-21 15:27 1 · 回答