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Victoriazhang · 2021年09月16日

第一个问题怎么区分basic和稀释后，第二问题，为什么稀释后不用乘1.1

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  2. FRA

NO.PZ2016012102000037

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

第一个问题怎么区分basic和稀释后？第个二问题，为什么十月1号的1000股不用先乘1.1再乘10

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1 个答案

纠纠_品职答疑助手 · 2021年09月18日

嗨，爱思考的PZer你好：


basic的股权是指目前所有已经在的股权

diluted的股权是指，所有的有可能转化成股票债权、优先股或者期权如果全部转化以后可能的股权。


股票股利和拆股两种情况市不需要按照时间做加权平均的，因为他们只是股数上的调整，并不会真正影响资本的数字。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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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%？

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