公司會計問題 - 會計

1.Timp, Inc. had the following common stock balances and transactions during
2001

1/1/01 Common stock outstanding 30,000
2/1/01 Issued a 10% common stock dividend 3,000
3/1/01 Issued common stock in a pooling of interest 9,000
7/1/01 Issued common stock for cash 8,000
-------
12/31/01 Common stock outstanding 50,000

What were Timp's 2001 weight-average shares outstanding?
(A)40,000 (B)44,250 (C)44,500 (D)46,000

我算出來是(C),可是答案是(D)

2.乙部分股東權益帳戶資料如下
普通股股本(面額$10) $2,000,000
特別股股本(面額$10,6%) 4,000,000
已認購普通股股本 400,000
資本公積-普通股發行溢價 400,000
資本公積-特別股發行溢價 400,000
庫藏股(普通股,3,000股) 900,000

該公司流通在外普通股數若干?

我的算法:
(2,000,000+400,000)/10=240,000股
240,000-3,000=237,000股

可是答案是:(2,400,000+400,000)/10 -3,000=277,000股

為什麼會多了40,000股呢?

3.On January 1, 2008, Marriott issued $600,000 of 13% bonds for $636,000. The
bonds are payable in three annual $200,000 installments beginning December
31, 2009, pay interest semiannually on June 30 and December 31, and are
callable at 107. On January 1, 2010 the bonds due December 31, 2011 are
recalled at the call price. Marriott uses the bonds outstanding method of
amortization.

解答:
分攤基數=$200,000x(2+3+4)=$1,800,000
2010/1/1 應付公司債 200,000
應付公司債溢價 8,000
收回公司債損失 6,000
現金 214,000

*36,000x($200,000x2)/$1,800,000=$8,000

我看不懂分攤基數的算法>"<

4. Information concerning the capital structure of Simot Corporation is as
follows
December 31
-----------------------------------------
2007 2006
------------------- -------------------
Common Stock 150,000 shares 150,000 shares
Convertible preferred stock 15,000 shares 15,000 shares
9% convertible bonds $2,400,000 $2,400,000

During 2007, Simot paid dividends of $1.20 per share on its common stock
and $3.00 per share on its preferred stock. The preferred stock is
convertible into 30,000 shares of common stock. The 9% convertible bonds
are convertible into 75,000 shares of common stock. The net income for the
year ended December 31, 2007, was $600,000. Assume that the income tax rate
was 30%. What should be the diluted earnings per share for the year ended
December 31, 2007, rounded to the nearest penny?
(A)$3.20 (B)$2.95 (C)$2.83 (D)$2.35

我一直算不到正確的答案,答案是(B)


感謝各位高手的解答>"<

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