答案和详解如下：40、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 Stock dividends and stock splits are treated the same way for purposes of determining weighted average number of shares outstanding; the adjustment in the number of shares is made as if the stock split or dividend occurred at the beginning of the year.
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发表于 2009-2-11 14:42
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