可轉公司債的個別EPS - 會計

By Jacob
at 2010-02-24T23:56

Table of Contents

以下是中興96中會擷取部分...
The company issued 10-year.500 $1000.7% convertible bonds(interest payable
July 1 and Jan.1)at 98 on July 1.2006.Each bond converts to 50 shares of com-
mon stock at any interest date.Bond discount is amortized on a straight-line
basis.The 200 of the 500 bonds were actually converted on July1.2007.

題目是要計算稀釋eps...沒有答案

而這個7%可轉公司債是我唯一算不出來的地方.主要是日期跟折價不太會我覺得好複雜ˊˋ
有請各位大大幫忙解這個個別EPS了~~~拜託了感恩!!!

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All Comments

By Andrew
at 2010-02-27T08:53

折價會增加利息費用，故節省的利息費用等於折價+現金

By Sierra Rose
at 2010-03-04T06:33

再乘上1-稅率，我看不懂題目沒辦法幫你算XD

By Joe
at 2010-03-08T11:06

日期:轉換前的稀釋性，跟轉換後的加權流通數都要考慮

By Tracy
at 2010-03-08T16:52

謝謝你的意見~不過我我知道這個地XD 只是他的日期真詭

By Emily
at 2010-03-10T15:07

異..導致我不知道如何下手...@@"

By Steve
at 2010-03-13T16:23

我有去看題目，他是要算2007的beps跟稀釋性eps

By Frederica
at 2010-03-17T18:09

他只是期中轉換而已，將可轉債分成兩部分

By Mason
at 2010-03-18T13:06

直線法攤銷每年攤銷數一樣，這提沒有稅率比較好算

By Hamiltion
at 2010-03-19T15:15

那請問m大...可以算給我看嗎..還是不太會算="=

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