为什么50000占的权重是3\12，不应该是1吗

问题如下：

Question

An analyst gathers the following information about a company's fiscal year ended 31 December:

If a 2-for-1 stock split took effect on 1 July, basic EPS for the year is:

选项：

A.$3.00.

B.$3.50.

C.$4.20.

解释：

Solution

1. Correct because Basic EPS = (Net income – Preferred dividends) / Weighted average number of shares outstanding = ($210,000 – $0) / [[(50,000 × 3/12) + (50,000 – 20,000) × 9/12)] × 2] = $210,000 / [(12,500 + 22,500) × 2] = $210,000 / 70,000 = $3.00. If the number of shares of common stock increases as a result of a stock dividend or a stock split, the EPS calculation reflects the change retroactively to the beginning of the period.

2. Incorrect because it uses the shares outstanding at year end instead of the weighted average number of shares outstanding . Consequently, basic EPS = (Net income – Preferred dividends) / Weighted average number of shares outstanding = ($210,000 – $0) / [(50,000 – 20,000) × 2)] = $210,000 / 60,000 = $3.50.

3. Incorrect because the EPS calculation did not reflect the stock split retroactively to the beginning of the period. If the number of shares of common stock increases as a result of a stock dividend or a stock split, the EPS calculation reflects the change retroactively to the beginning of the period. Consequently, basic EPS = (Net income – Preferred dividends) / Weighted average number of shares outstanding = ($210,000 – $0) / [(50,000 × 3/12) + (50,000 – 20,000) × 3/12) + [(50,000 – 20,000) × 2) × 6/12]] = $210,000 / (12,500 + 7,500 + 30,000) = $210,000 / 50,000 = $4.20.

Analyzing Income Statements

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