計算稀釋EPS - 會計

D.Inc.had 700000 shares of common stock issued and outstanding at Dec.31 2003.
On July 1.2004.an additional 50000 shares of common stock were issued for cash
.D.also had unexercised stock options to purchase 40000 shares of common stock
at $15 per share outstanding at the vegining and end of 2004.The average mark-
et price of D's common stock was $20 during 2004.What is the number of shares
that should be used in computing diluted earnings per share for the year ended
Dec.31 2004?
(A)725000 (B)735000 (C)760000 (D)765000

答:(A) 此題的解析:賣權的行使價格小於市價.所以沒有稀釋作用.

而我本身是有把這個選擇權算進去...我不太明白為什麼這題的stock option會被當成
是賣權...是因為加了"unexercised"的關係嗎!? 因為也有做過類似這種的題目但是解
答是有吧stock option算進去稀釋的..所以來問問...
大家覺得呢@@"

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