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137****4482 · 2021年09月23日

分红为什么不包括一开始的20万

  1. CFA I
  2. FRA

NO.PZ2016012102000037

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

分红为什么不是（20+5）*1.15
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2 个答案

Kiko_品职助教 · 2021年10月21日

嗨，从没放弃的小努力你好：


你好同学，我没明白你的计算逻辑。{[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 这里分红已经包括了一开始的20万了，后面是什么意思呢？？

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努力的时光都是限量版，加油！

Kiko_品职助教 · 2021年09月24日

嗨，从没放弃的小努力你好：


你好同学，这道题的计算，分红包括了一开始的20万。

你的计算思路并没有把时间的权重算在里面。50000是在5月31日发行的。所以需要乘以时间的权重。

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加油吧，让我们一起遇见更好的自己！

Sylvia💝 · 2021年10月20日

老师我觉得 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 + [200,000 x (7 / 12)]} x 0.15 = 281,042 Diluted shares = 281,042+ [10,000 x (3 / 12)] =283,542

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NO.PZ2016012102000037问题如下the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive?Average shares, basicAverage shares, lutiveA.263,542273,542B.263,542230,200C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 为什么发行的vin50000股的15%，而不是250000的15%？

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