关于分母的计算有疑问，其他都理解了，分母为什么是用100,000-80,000？
我的算法分母是用2,000,000-100,000*20/25，如果说不能用初始的WACSO来计算，那用100,000来减的含义是用options的份数来减的吗？为什么呢？
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2017102901000017问题如下 For its fiscyear-en CalvWater Corporation (CWreportenet income of $12 million ana weighteaverage of 2,000,000 common shares outstanng. The company pai$800,000 in preferrevin anh100,000 options outstanng with average exercise priof $20. CWC’s market priover the yeaverage$25 per share.CWC’s luteEPS is closest to:A.$5.33.B.$5.54.C.$5.94.B is correct. The formula to calculate luteEPS is follows:luteEPS = (Net income – Preferrevin) / [Weighteaverage number of shares outstanng + (New shares thwoulhave been issueoption exercise–Shares thcoulhave been purchasewith cash receiveupon exercise) × (Proportion of yering whithe financiinstruments were outstanng)].The unrlying assumption is thoutstanng options are exercise anthen the procee from the issuanof new shares are useto repurchase shares alrea outstanng:Procee from option exercise = 100,000 × $20 = $2,000,000Shares repurchase= $2,000,000/$25 = 80,000The net increase in shares outstanng is thus 100,000 – 80,000 = 20,000. Therefore, the luteEPS for CWC = ($12,000,000 – $800,000)/2,020,000 = $5.54.分母的加出来的20000是怎么来的？总体不是很明白，能否结合题目翻译详细一下？谢谢！
NO.PZ2017102901000017问题如下 For its fiscyear-en CalvWater Corporation (CWreportenet income of $12 million ana weighteaverage of 2,000,000 common shares outstanng. The company pai$800,000 in preferrevin anh100,000 options outstanng with average exercise priof $20. CWC’s market priover the yeaverage$25 per share.CWC’s luteEPS is closest to:A.$5.33.B.$5.54.C.$5.94.B is correct. The formula to calculate luteEPS is follows:luteEPS = (Net income – Preferrevin) / [Weighteaverage number of shares outstanng + (New shares thwoulhave been issueoption exercise–Shares thcoulhave been purchasewith cash receiveupon exercise) × (Proportion of yering whithe financiinstruments were outstanng)].The unrlying assumption is thoutstanng options are exercise anthen the procee from the issuanof new shares are useto repurchase shares alrea outstanng:Procee from option exercise = 100,000 × $20 = $2,000,000Shares repurchase= $2,000,000/$25 = 80,000The net increase in shares outstanng is thus 100,000 – 80,000 = 20,000. Therefore, the luteEPS for CWC = ($12,000,000 – $800,000)/2,020,000 = $5.54.为什么要用1000000—8000000
NO.PZ2017102901000017 问题如下 For its fiscyear-en CalvWater Corporation (CWreportenet income of $12 million ana weighteaverage of 2,000,000 common shares outstanng. The company pai$800,000 in preferrevin anh100,000 options outstanng with average exercise priof $20. CWC’s market priover the yeaverage$25 per share.CWC’s luteEPS is closest to: A.$5.33. B.$5.54. C.$5.94. B is correct. The formula to calculate luteEPS is follows:luteEPS = (Net income – Preferrevin) / [Weighteaverage number of shares outstanng + (New shares thwoulhave been issueoption exercise–Shares thcoulhave been purchasewith cash receiveupon exercise) × (Proportion of yering whithe financiinstruments were outstanng)].The unrlying assumption is thoutstanng options are exercise anthen the procee from the issuanof new shares are useto repurchase shares alrea outstanng:Procee from option exercise = 100,000 × $20 = $2,000,000Shares repurchase= $2,000,000/$25 = 80,000The net increase in shares outstanng is thus 100,000 – 80,000 = 20,000. Therefore, the luteEPS for CWC = ($12,000,000 – $800,000)/2,020,000 = $5.54. 损益表里面的NI 不是已经剔除了优先股股利了吗? 这里为什么还要减去？
NO.PZ2017102901000017问题如下For its fiscyear-en CalvWater Corporation (CWreportenet income of $12 million ana weighteaverage of 2,000,000 common shares outstanng. The company pai$800,000 in preferrevin anh100,000 options outstanng with average exercise priof $20. CWC’s market priover the yeaverage$25 per share.CWC’s luteEPS is closest to:A.$5.33.B.$5.54.C.$5.94.B is correct. The formula to calculate luteEPS is follows:luteEPS = (Net income – Preferrevin) / [Weighteaverage number of shares outstanng + (New shares thwoulhave been issueoption exercise–Shares thcoulhave been purchasewith cash receiveupon exercise) × (Proportion of yering whithe financiinstruments were outstanng)].The unrlying assumption is thoutstanng options are exercise anthen the procee from the issuanof new shares are useto repurchase shares alrea outstanng:Procee from option exercise = 100,000 × $20 = $2,000,000Shares repurchase= $2,000,000/$25 = 80,000The net increase in shares outstanng is thus 100,000 – 80,000 = 20,000. Therefore, the luteEPS for CWC = ($12,000,000 – $800,000)/2,020,000 = $5.54.不明白分母怎么计算的
请问股份数是不是应该加上优先股的股份数？可是这题为什么没有给出优先股的股份数呢？
