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：
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
老师，可转债发行了，可能转成股票但也可能不转，题目没有说平均股价，所以这种题目我的理解是：如果可转债确认转成股票了（平均股价大于可转债的价格）那么Basic的Shares就把可转债这部分算进去，如果没有确认（就像这道题目的这种情况，没有说平均股价，只是有可能转的就都不算在Basic的Common Shares里，但不管今年有没有执行转股，都要计算在Dilute的Common Shares里因为这个可转债是Potential的。是这样的吗？
