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答案和详解如下:

32Correct answer is D

"Understanding the Income Statement," Thomas R. Robinson, Hennie van Greuning, Elaine Henry, and Michael A. Broihahn

2008 Modular Level I, Vol. 3, pp. 172-173

Study Session 8-32-h

describe the components of earnings per share and calculate a company's earnings per share (both basic and diluted earnings per share) for both a simple and a complex capital structure

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

 

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