計算加權平均流通在外股數 - 會計

問題:
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 interests 9,000
7/1/01 issued common stock for cash 8,000
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12/31/01 common stock outstanding 50,000
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What were Timp's 2001 weight-average shares outstanding?

(A)40,000 (B)44,250 (C)44,500 (D)46,000

答案:D 我的算法是:30000*12/12*1.1+9000*10/12+8000*6/12
=44500
我怎麼也算不出來46000這個答案...是答案錯了嗎?還是我真的哪錯了!?
請各位幫幫我吧~感恩!!!



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