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vee · 2023年01月04日

On 1 July 2009, the company issued 100,000 new shares for $20 per share

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NO.PZ2016012101000065

问题如下：

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?

选项：

A.

$0.80.

B.

$0.91.

C.

$0.95.

解释：

C is correct.

The weighted average number of shares outstanding for 2009 is 1,050,000. Basic earnings per share would be $1,000,000 divided by 1,050,000, or $0.95.

解析：basic EPS=（NI-给优先股的分红）/weighted average number of common shares outstanding。这题没有给优先股的分红，分子就等于净利润$1,000,000。分母= 1,000,000*（12/12）+ 100,000*（6/12）= 1,050,000，basic EPS=$1,000,000/1,050,000=$0.95。

On 1 July 2009, the company issued 100,000 new shares for $20 per share这个是以20美金法益股的话为什么不20✖100，000呢

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lynn_品职助教 · 2023年01月05日

嗨，从没放弃的小努力你好：


这个是以20美金法益股的话为什么不20✖100，000呢


同学是想把发行新股收到的现金流入20×100,000也加到NI中，这种做法是不对的。


收入是企业日常活动中形成的，会导致所有者权益增加但是与所有者投入资本无关的经济利益流入。


发股票收入是直接计入所有者权益的paid-in capital中，而损益表可以看成是资产负债表的子表，损益表算出的NI是通过equity中的retained earnings最终影响资产负债表的。



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NO.PZ2016012101000065 问题如下 For 2009, Flamingo Procts hnet income of $1,000,000. 1 January 2009, there were 1,000,000 shares outstanng. On 1 July 2009, the company issue100,000 new shares for $20 per share. The company pai$200,000 in vin to common shareholrs. Whis Flamingo’s basic earnings per share for 2009? A.$0.80. B.$0.91. C.$0.95. C is correct.The weighteaverage number of shares outstanng for 2009 is 1,050,000. Basic earnings per share woul$1,000,000 vi1,050,000, or $0.95.解析basic EPS=（NI-给优先股的分红）/weighteaverage number of common shares outstanng。这题没有给优先股的分红，分子就等于净利润$1,000,000。分母= 1,000,000*（12/12）+ 100,000*（6/12）= 1,050,000，basic EPS=$1,000,000/1,050,000=$0.95。 这里支付红利是不用考虑吗？

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2023-07-03 18:11 1 · 回答

$0.91. $0.95. C is correct. The weighteaverage number of shares outstanng for 2009 is 1,050,000. Basic earnings per share woul$1,000,000 vi1,050,000, or $0.95. 解析basic EPS=（NI-给优先股的分红）/weighteaverage number of common shares outstanng。这题没有给优先股的分红，分子就等于净利润$1,000,000。分母= 1,000,000*（12/12）+ 100,000*（6/12）= 1,050,000，basic EPS=$1,000,000/1,050,000=$0.95。 请问10000new share for 20 per share是拆股还是送股啊？还是其他意思啊

2020-08-29 14:46 1 · 回答

新发行股票产生的收益不加上去吗？ni为什么不是3000000？

2020-02-09 12:07 1 · 回答