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lby1997 · 2024年06月26日

新发行的股票拿到的钱不需要算在分子里么

  1. CFA I
  2. FRA

NO.PZ2023081403000023

问题如下：

Q. For 2009, Flamingo Products had net income of USD1,000,000. At 1 January 2009, there were 1,000,000 shares outstanding. On 1 July 2009, the company issued 100,000 new shares for USD20 per share. The company paid USD200,000 in dividends to common shareholders. What is Flamingo’s basic earnings per share for 2009?

选项：

A.USD0.80

B.USD0.91

C.USD0.95

解释：

C is correct. The weighted average number of shares outstanding for 2009 is 1,050,000. Basic earnings per share would be USD1,000,000 divided by 1,050,000, or USD0.95.

如题 新发行的20*100000这些钱不需要算在分子里么

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3 个答案

lynn_品职助教 · 2024年08月05日

嗨，努力学习的PZer你好：


他这道题是迷惑了大家，

 On 1 July 2009, the company issued 100,000 new shares for USD20 per share. The company paid USD200,000 in dividends to common shareholders.

说这么长其实就是发了股票分红了，不能割裂地只看前面一句话，标黄的这句话要连一起看

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lynn_品职助教 · 2024年06月26日

嗨，爱思考的PZer你好：


分红是用盈余资金分红哦，只影响equity里的科目。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

八月的西瓜 · 2024年08月05日

同问，提问是关于新发行的股票，不是分红。为什么新发行股份对应的收入不算入分子？

lynn_品职助教 · 2024年06月26日

嗨，从没放弃的小努力你好：


不需要，公司付了20万美元的现金分红——现金分红不影响在外发行股份数，也不影响净利润的金额，所以是多余条件

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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