求助: 关于diluted earnings的一道题 common, company, average, 600

jaycui

07 Practice exam P50, 167题

company earning 762 million. Company's stock average price 18 per share.  600 million shares outstanding. 12 million share of 7%, 25 par value cumulative prefered stock and 4 million shares of 5%, 100 par convertible preferred stock. Each convertable is exchangable into 25 common. 30 million stock options outstanding during year. Each option excercised one common at 25 per share. Calculate diluted earning per share.

a. 1.04     b. 1.07      c 1.09    d 1.24

答案给的是,(762 - 21 + 20) / ( 100+600) = 1.09

但是notes 3   112的例子

 如果是 convertible preferred stock , earning 先减后加 convertible prefered dividend, 所以earning不变, 不受 convertible prefered dividend 的影响. 也就是题目中的20不应该加上.

请高人解释一下,是不是题目有错??

胡老师

这个题目我看了你的话，你是理解的。如果原来利润没有减去优先股股利，计算摊薄EPS的时候，就不要加上去了，否则，加上去。

ondesert

请问 07 Practice exam 是今年6月份的考试题吗