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Bluff, Inc.’s stock transactions during the year were as follows:
January 1                      90,000 common shares outstanding.
April 1                           20% stock dividend is declared and issued.
October 1                     10,000 shares are reacquired as treasury stock.
What is Bluff’s weighted average number of shares outstanding during the year?
A)
98,000.
B)
101,000.
C)
105,500.

正确答案应该是：B
1 January         shares outstanding     90,000
1 April               20%stock issued        18,000
1 October         shares repurchased  (10,000)
shares outstanding 31 December      98000
90,000 x 3/12=22500
(90,000+18,000) x 6/12=54000
98,000 x 3/12=24500
Weighted average number of shares ourstanding= 22500+54000+24500=101,000