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洪丽霞 · 2020年12月12日

问一道题：NO.PZ2016012102000037 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

At the beginning of the year, PZ company had 200,000 shares of common stock outstanding. On May 31, Share issued 50,000 shares of common stock. And Share issued a 15% stock dividend on June1. On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock. In computing basic and diluted EPS, what is the weighted average number of shares to be used assuming the convertible bonds are dilutive?

选项：

Average shares, basic
Average shares, dilutive

A.

263,542
266,042

B.

263,542
230,200

C.

178,900
236.042

解释：

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

为什么要乘以1.5？
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2 个答案

纠纠_品职答疑助手 · 2021年03月08日

嗨，从没放弃的小努力你好：


“And Share issued a 15% stock dividend on June1”

公司发放了15%的股票股利，所以相当于股份数扩大了1.15倍，所以要乘以1.15。

----------------------------------------------
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Olive_品职助教 · 2020年12月14日

嗨，从没放弃的小努力你好：


是乘以1.15哦，不是1.5


-------------------------------
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· 2021年03月07日

是想问为什么要乘以1.15，另外题目没有太理解，可以翻译下吗，谢谢！

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