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Suechen · 2020年07月16日

问一道题：NO.PZ2016012102000037

  1. CFA I
  2. FRA

问题如下：

At the beginning of the year, PZ company had 200,000 shares of common stock outstanding. On May 31, Share issued 50,000 shares of common stock. And Share issued a 15% stock dividend on June1. On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock. In computing basic and diluted EPS, what is the weighted average number of shares to be used assuming the convertible bonds are dilutive?

选项：

Average shares, basic
Average shares, dilutive
A.
263,542
266,042
B.
263,542
230,200
C.
178,900
236.042

解释：

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

stock dividends 和普通的dividends不同吗，分红分走了就没了，还会增加股票数吗，不太懂

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1 个答案

Olive_品职助教 · 2020年07月17日

嗨，爱思考的PZer你好：


stock dividends 发的是股票，相当于是把未分配利润换成股票发给股东，公司的股本增加。普通的dividend是发现金。


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