NO.PZ2016012102000184
问题如下：
Fruit Capital company issued 55,000 shares to employees as stock options on January 1st, 20X5. 24,000 shares of these options have an exercise price of $32, and the rest of these options have an exercise price of $35. At the end of 20X5, Fruit Capital company's stock price was $42. All of outstanding common shares was 1,800,000.The average stock price over 20X5 was $34.What is the denominator of the diluted earning per share?
选项：
A.1801412.
B.1824000.
C.1754.
解释：
A is correct.
Based on the average stock price, only the options at $32 are in the money (and therefore dilutive).
Using the treasury stock method, the denominator of the diluted EPS=1800000+ [24000-(24000*32)/34]=1801412.
比如这道题经典案例，以market price行权我明白，用发行的option行权为什么就增加了这部分的钱？为什么会多出来钱呢？就算多出来的钱难道不是market price - strick price * shares 这部分的盈利吗？如果说行权后多出来的钱拿去回购公司的股份。。。这一点在和老师讲课的经典题和强化课中反复强调过，但是我还是没想通，麻烦再解释下。。。谢谢
