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Weslia · 2024年03月30日

请问

  1. CFA I
  2. FRA

NO.PZ2023081403000028

问题如下：

Q. Cell Services Inc. (CSI) had 1,000,000 average shares outstanding during all of 2009. During 2009, CSI also had 10,000 options outstanding with exercise prices of USD10 each. The average stock price of CSI during 2009 was USD15. For purposes of computing diluted earnings per share, how many shares would be used in the denominator?

选项：

A.1,003,333

B.1,006,667

C.1,010,000

解释：

A is correct. With stock options, the treasury stock method must be used. Under that method, the company would receive USD100,000 (10,000 × USD10) and would repurchase 6,667 shares (USD100,000/USD15). The shares for the denominator would be:

分母为啥是1000 000+3333，而不是+6667？明明100/15=6.6666667，，，3333咋来的呀

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王园圆_品职助教 · 2024年03月30日

同学你好，10*10000/15=6667——这个公式计算的是公司可以回购的股份数量

可是这道题要计算的是diluted shares的份数是多少——6667是回购的股份，10000是由于option行权新发行的股票数，最后实际新发一部分股票，又回购一部分股票，真正的新发的股份数就没有那么多了，只有10000-6667=3333份了哦

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