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Câu hỏi như sau :
Juniper Corp’s stock transactions during the year 20X4 were as follows:
January 1 540,000 shares issued and outstanding
March 1 50 percent stock dividend
July 1 180,000 treasury shares reacquired
October 1 60,000 treasury shares reissued
When computing for earnings per share (EPS) computation purposes, what was Juniper’s weighted average number of shares outstanding during 20X4?
A) 930,000.
B) 870,000.
C) 735,000.
The correct answer was C) 735,000.
Mình dùng cách tính giống trong curriculum thì lại ra là 540000 x 2/12 + 810000 x 4/12 + 630000 x 3/12 + 690000 x 3/12 = 690000 cp
câu hỏi này trong qbank và họ giải đáp như sau :
The January 1 balance is adjusted retroactively for the stock dividend and (540,000 × 1.5) = 810,000 shares are treated as outstanding from January 1. The weighted average number of shares is computed by multiplying the shares by the number of months held, as follows:
January 1
Initial shares
(810,000 × 12) = 9,720,000
July 1
Reacquired shares
(-180,000 × 6) = -1,080,000
October 1
Reissued shares
(60,000 × 3) = 180,000
8,820,000
Weighted average shares was (8,820,000 / 12) = 735,000 shares.
Bạn nào giải thích cho mình tại sao mình lại ra kết quả khác với đáp án vậy ??
Juniper Corp’s stock transactions during the year 20X4 were as follows:
January 1 540,000 shares issued and outstanding
March 1 50 percent stock dividend
July 1 180,000 treasury shares reacquired
October 1 60,000 treasury shares reissued
When computing for earnings per share (EPS) computation purposes, what was Juniper’s weighted average number of shares outstanding during 20X4?
A) 930,000.
B) 870,000.
C) 735,000.
The correct answer was C) 735,000.
Mình dùng cách tính giống trong curriculum thì lại ra là 540000 x 2/12 + 810000 x 4/12 + 630000 x 3/12 + 690000 x 3/12 = 690000 cp
câu hỏi này trong qbank và họ giải đáp như sau :
The January 1 balance is adjusted retroactively for the stock dividend and (540,000 × 1.5) = 810,000 shares are treated as outstanding from January 1. The weighted average number of shares is computed by multiplying the shares by the number of months held, as follows:
January 1
Initial shares
(810,000 × 12) = 9,720,000
July 1
Reacquired shares
(-180,000 × 6) = -1,080,000
October 1
Reissued shares
(60,000 × 3) = 180,000
8,820,000
Weighted average shares was (8,820,000 / 12) = 735,000 shares.
Bạn nào giải thích cho mình tại sao mình lại ra kết quả khác với đáp án vậy ??