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：
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 =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
Diluted shares = 263,542 + 10,000 =273,542
在算diluted EPS的时候，如果有convertible bond的话，convertible bond转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 bond转股后的股份数。
为什么“On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock.”
这个不用再✖3/12✖1.15呢
