ShamrockCompanyhadnetincomeof$30,000.OnJanuary1,therewere8,000sharesofcommonstockoutsanding.OnApril1,thecompanyissuedanadditional2,000sharesofcommonstock.Therewerenootherstocktransactions.Thecompanyhasanearnin

题目详情

Shamrock Company had net income of $30,000. On January 1, there were 8,000 shares of common stock outsanding. On April 1, the company issued an additional 2,000 shares of common stock. There were no other stock transactions. The company has an earnings per share of : 答案是3.16. 但我不知道是怎么求的,马上final了.急,求各位大神帮忙

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答案和解析

4月1日新发行的股票,占全年股数是2000*3/4=1500股,因此全年拥有股票数=8000+1500=9500
年末每股收益=30000/9500=3.16

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