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[CFA level 1模拟真题]Version 1 Questions-Q23

Q23. An analyst gathered the following information about Waynesboro, Inc.'s common stock:

-1 January 2004             180,000 shares outstanding

-1 .June 2004               60,000shares issued

-1 August 2004             2for I stock split

-31 December 2004          480,000 shares outstanding

TO calculate earnings per share for 2004, Waynesboro's weiglited average number of shares outstanding is

closest to:

A.. 210,000

B. 225,000

C. 420,000

D. 430,000

 

答案和详解如下:

Q23.    D   Study Session 8-39.b,c

[(180,000*5/12)+(240,000*7/12)*2=430,000

 a

TOP

 a

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3x

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 d

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a

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C

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thx

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d

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[em02]

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