NO.PZ2024011002000025
问题如下:
Cell Services (CSI) had 1,000,000 average shares outstanding during all of 2007. During 2007, CSI also had 10,000 options outstanding with exercise prices of $10 each. The average stock price of CST during 2007 was $15. For purposes of computing diluted earnings per share, how many shares would he used in the denominator?选项:
A.1,000,000.00 B.1,003,333.00 C.1,010,000.00解释:
With stock options, the treasury stock method must be used. Under that method, the company would receive $100,000 (10,000 × $10) and would repurchase 6,667 shares ($100,000/$15). The shares for the denominator would be:
请问这个算出来之后不是可以获得6667的可转换债嘛,为什么分母不是1006667