Portillo Inc. uses a calendar year for financial reporting. The company is
authorized to issue 9,000,000 $10 par ordinary shares. At no time has Portillo
issued any potentially dilutive securities. List below is a summary of
Portillo's ordinary share activities.
1. Number of ordinary shares issued and outstanding
at 2009/12/31 2,400,000
2. Shares issued as a result of a 10% share dividend
on 2010/9/30 240,000
3. Shares issued for cash on 2011/3/31
Number of ordinary shares and outstanding at 2011/12/31 2,000,000
--------------
4,640,000
4. A 2-for-1 share split of Portillo's ordinary shares
took place on 2012/3/31
Instructions
(a) Compute the weighted-average number of shares used in computing earnings
per ordinary share for 2010 on the 2011 comparative income statement.
(b) Compute the weighted-average number of shares used in computing earnings
per ordinary share for 2011 on the 2011 comparative income statement.
(c) Compute the weighted-average number of shares to be used in computing
earnings per ordinary share for 2011 on the 2012 comparative income
statement.
(d) Compute the weighted-average number of shares to be used in computing
earnings per ordinary share for 2012 on the 2012 comparative income
statement.
答案分別是
(a) 2,640,000
(b) 4,140,000
(c) 8,280,000
(d) 9,280,000
想請問一下(a)和(b)及(c)和(d)之間題意有什麼差別嗎?
我看不太懂什麼叫..for 201X on the 201X comparative income statement的意思>"<
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