計算加權平均流通在外股數 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 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
: ─────
: 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
: 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!!!
3/1發放的是股票股利 至三月一日止的股數為42,000
視為自一月一日起即發行在外42,000股
42,000+8,000*6/12 = 46,000
答案為D

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