开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

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

添加评论
1 个答案
已采纳答案

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

  • 1

    回答

  • 0

    关注

  • 1065

    浏览
相关问题

NO.PZ2023081403000028问题如下Q. Cell Services In(CSI) h1,000,000 average shares outstanng ring all of 2009. ring 2009, CSI also h10,000 options outstanng with exercise prices of US0 each. The average stopriof CSI ring 2009 wUS5. For purposes of computing luteearnings per share, how many shares woulusein the nominator?A.1,003,333B.1,006,667C.1,010,000A is correct. With stooptions, the treasury stomethomust use Unr thmetho the company woulreceive US00,000 (10,000 × US0) anwoulrepurchase 6,667 shares (US00,000/US5). The shares for the nominator woulbe:怎么看出它新发行和回购了？

2024-08-27 14:00 2 · 回答

NO.PZ2023081403000028 问题如下 Q. Cell Services In(CSI) h1,000,000 average shares outstanng ring all of 2009. ring 2009, CSI also h10,000 options outstanng with exercise prices of US0 each. The average stopriof CSI ring 2009 wUS5. For purposes of computing luteearnings per share, how many shares woulusein the nominator? A.1,003,333 B.1,006,667 C.1,010,000 A is correct. With stooptions, the treasury stomethomust use Unr thmetho the company woulreceive US00,000 (10,000 × US0) anwoulrepurchase 6,667 shares (US00,000/US5). The shares for the nominator woulbe: 请问什么是nominator?

2024-05-13 21:52 2 · 回答