46. . The table below shows changes to the number of common shares outstanding for a company during 2009:
1 January 180,000 shares outstanding
1 June 60,000 shares issued
1 August 2 for 1 stock split
31 December 480,000 shares outstanding
To calculate earnings per share for 2009, the company’s weighted average number of shares outstanding is closest to:
A. 215,000.
B. 420,000.
C. 430,000.
他答案里写The weighted average number of shares outstanding is time weighted: 5/12 of the year there were 180,000 shares, and 7/12 of the year there were 240,000 (180,000+60,000) on a pre-split basis; the stock split is treated retroactively to the start of the year.
[(180,000 x 5/12) + (240,000 x 7/12)] x 2 = 430,000
为什么要乘 5/12 和 7/12呢？？？？？
[此贴子已经被作者于2010-6-4 23:35:12编辑过] | 
发表于 2010-6-4 23:34
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