a**********6 发帖数: 253 | 1 下面的这道题目,我觉得不难,但是我怎么算都是4000,大家看呢,我的算法是
20,000+20,000*9/12+ 10,000*6/12 =40,000
可是答案是45,000,真的是不明白阿,请帮忙看看呢。
The following information pertains to Jet Corp.'s out-standing stock for
2005:
Common stock, $5 par value
Shares outstanding, I/1/05 20,000
2-for-1 stock split, 4/1/05 20,000
Shares issued, 7/1/05 10,000
Preferred stock, $10 par value, 5% cumulative
Shares outstanding, 1/1/05 4,000
What are the number of shares Jet should use to calculate 2005 basic
earnings per share?
a. 40,000
b. 45,000
c. 50,000
d. 54,000 | c*****6 发帖数: 2644 | 2 stock split must be treated as though they occurred at the beginning of the
period
20,000+20,000+ 10,000*6/12 =45,000 | a**********6 发帖数: 253 | |
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