开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

remoo · 2020年10月08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

可转债再计算的diluted的时候不是不需要时间加权吗？在给出平均价格的题目中，都是直接算一整年的

添加评论
1 个答案

Olive_品职助教 · 2020年10月10日

嗨，努力学习的PZer你好：


如果可转债是年初就存在的，那么我们计算diluted EPS一般假设可转债从一开始就转成股票了。

但是这道题是10月1号才发行的可转债，我们不能把转股这件事追溯到年初。


-------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


  • 1

    回答

  • 0

    关注

  • 425

    浏览
相关问题

NO.PZ2016012102000037问题如下the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive?Average shares, basicAverage shares, lutiveA.263,542273,542B.263,542230,200C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 为什么发行的vin50000股的15%，而不是250000的15%？

2024-11-10 15:55 1 · 回答

NO.PZ2016012102000037问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive?Average shares, basicAverage shares, lutiveA.263,542273,542B.263,542230,200C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 为什么十一发行的可转债不是1000*10*3/12而是10000？

2024-10-20 20:31 1 · 回答

NO.PZ2016012102000037 问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive? Average shares, basicAverage shares, lutive A.263,542273,542 B.263,542230,200 C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 有点晕乎，有时候需要有时候不需要

2024-10-19 20:54 1 · 回答

NO.PZ2016012102000037 问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive? Average shares, basicAverage shares, lutive A.263,542273,542 B.263,542230,200 C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 为什么算shares 需要考虑vin乘以1.15

2024-10-03 05:47 1 · 回答

NO.PZ2016012102000037 问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive? Average shares, basicAverage shares, lutive A.263,542273,542 B.263,542230,200 C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。

2024-08-24 10:07 1 · 回答