天堂之歌

听歌而来,送我踏青云〜

您现在的坐在位置:首页>智汇问答>CFA一级

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?

回答(1)

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

  • 评论(0
  • 追问(0
评论

精品推荐

评论

0/1000

追答

0/1000

+上传图片

    400-700-9596
    (每日9:00-21:00免长途费 )

    ©2025金程网校保留所有权利

    X

    注册金程网校

    验证码

    同意金程的《用户协议》
    直接登录:

    已有账号登录