答案和详解如下: 32、Correct 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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