南极耳语 · 2021年05月04日
NO.PZ2018062004000065
问题如下：
The net income of Company A is $20,000 in 2016 and the company paid $1,500 cash dividend to common shareholders and $2,000 to preferred shareholders. Common stocks were 20,000 shares at first. On 1st July , the company issued 1,000 new shares. The Basic EPS is:
选项：
A.0.75
B.0.93
C.0.87
解释：
C is correct. 20000+1000*（1/2）=20500； (20,000-2,000)/2,0500=0.8780
普通股股数是加权平均 但为什么是乘以1/2
NO.PZ2018062004000065 问题如下 The net income of Company A is $20,000 in 2016 anthe company pai$1,500 cash vinto common shareholrs an$2,000 to preferreshareholrs. Common stocks were 20,000 shares first. On 1st July , the company issue1,000 new shares. The Basic EPS is: A.0.75 B.0.93 C.0.87 C is correct. 20000+1000*（1/2）=20500； (20,000-2,000)/2,0500=0.8780 RT
还没学到eps这个知识点，本题计算不会做，请问老师能稍微一下么，谢谢
为什么NI不用减去1500的cash v？
