问题如下图:
选项:
A.
B.
C.
解释:NI为什么不剔除利息呢?记得讲义公式中的NI是利息之后的NI
NO.PZ2016012101000065 问题如下 For 2009, Flamingo Procts hnet income of $1,000,000. 1 January 2009, there were 1,000,000 shares outstanng. On 1 July 2009, the company issue100,000 new shares for $20 per share. The company pai$200,000 in vin to common shareholrs. Whis Flamingo’s basic earnings per share for 2009? A.$0.80. B.$0.91. C.$0.95. C is correct.The weighteaverage number of shares outstanng for 2009 is 1,050,000. Basic earnings per share woul$1,000,000 vi1,050,000, or $0.95.解析basic EPS=(NI-给优先股的分红)/weighteaverage number of common shares outstanng。这题没有给优先股的分红,分子就等于净利润$1,000,000。分母= 1,000,000*(12/12)+ 100,000*(6/12)= 1,050,000,basic EPS=$1,000,000/1,050,000=$0.95。 这里支付红利是不用考虑吗?
NO.PZ2016012101000065问题如下 For 2009, Flamingo Procts hnet income of $1,000,000. 1 January 2009, there were 1,000,000 shares outstanng. On 1 July 2009, the company issue100,000 new shares for $20 per share. The company pai$200,000 in vin to common shareholrs. Whis Flamingo’s basic earnings per share for 2009?A.$0.80.B.$0.91.C.$0.95.C is correct.The weighteaverage number of shares outstanng for 2009 is 1,050,000. Basic earnings per share woul$1,000,000 vi1,050,000, or $0.95.解析basic EPS=(NI-给优先股的分红)/weighteaverage number of common shares outstanng。这题没有给优先股的分红,分子就等于净利润$1,000,000。分母= 1,000,000*(12/12)+ 100,000*(6/12)= 1,050,000,basic EPS=$1,000,000/1,050,000=$0.95。听完课中英文夹在一起实在是概念有点晕,能否帮忙翻译一下题干
NO.PZ2016012101000065 问题如下 For 2009, Flamingo Procts hnet income of $1,000,000. 1 January 2009, there were 1,000,000 shares outstanng. On 1 July 2009, the company issue100,000 new shares for $20 per share. The company pai$200,000 in vin to common shareholrs. Whis Flamingo’s basic earnings per share for 2009? A.$0.80. B.$0.91. C.$0.95. C is correct.The weighteaverage number of shares outstanng for 2009 is 1,050,000. Basic earnings per share woul$1,000,000 vi1,050,000, or $0.95.解析basic EPS=(NI-给优先股的分红)/weighteaverage number of common shares outstanng。这题没有给优先股的分红,分子就等于净利润$1,000,000。分母= 1,000,000*(12/12)+ 100,000*(6/12)= 1,050,000,basic EPS=$1,000,000/1,050,000=$0.95。 On 1 July 2009, the company issue100,000 new shares for $20 per share这个是以20美金法益股的话为什么不20✖100,000呢
$0.91. $0.95. C is correct. The weighteaverage number of shares outstanng for 2009 is 1,050,000. Basic earnings per share woul$1,000,000 vi1,050,000, or $0.95. 解析basic EPS=(NI-给优先股的分红)/weighteaverage number of common shares outstanng。这题没有给优先股的分红,分子就等于净利润$1,000,000。分母= 1,000,000*(12/12)+ 100,000*(6/12)= 1,050,000,basic EPS=$1,000,000/1,050,000=$0.95。 请问10000new share for 20 per share是拆股还是送股啊?还是其他意思啊
新发行股票产生的收益不加上去吗?ni为什么不是3000000?