紫同学2018-12-06 08:00:55
21. For 2009, Flamingo Products had net income of $1,000,000. At 1 January 2009, there were 1,000,000 shares outstanding. On 1 July 2009, the company issued 100,000 new shares for $20 per share. The company paid $200,000 in dividends to common shareholders. What is Flamingo’s basic earnings per share for 2009? A. $0.80. B. $0.91. C. $0.95. 老师,该题为什么不选A,而选C呢?
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Yan2018-12-06 09:45:31
同学你好,不知道你A是怎么算的。你应该是有2个地方没判断对。1:公司新发行的100,000是需要时间加权平均的;2:题干的股利是发给普通股的,是不需要扣掉的。具体计算入下图
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