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月之流离 · 2019年12月10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：

7月1日发行新股100，000支 每股20$;

这里计算分母的时候不是应该加上100，000* 20=2 million？？

为什么答案分母里加上的是 100，000*（6/12）？？

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1 个答案

bodane · 2019年12月12日

计算Basic EPS的分母需要考虑在外发行的普通股且需要考虑对时间加权，由于题干中说了是7/1发行100，000并且在全年的时间进行加权平均后就是需要（*6/12）

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