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OCTOPUS · 2018年10月14日

问一道题：NO.PZ2016012101000065 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C.

解释：这道题怎么计算 EPS公式中的分母

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1 个答案

粉红豹 · 2018年10月14日

同学，本题考查basic EPS的计算，计算过程见下。


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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？

2023-09-06 15:19 1 · 回答

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

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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

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