計算稀釋EPS - 會計

By Jack
at 2010-02-17T00:09

Table of Contents

D.Inc.had 700000 shares of common stock issued and outstanding at Dec.31 2003.
On July 1.2004.an additional 50000 shares of common stock were issued for cash
.D.also had unexercised stock options to purchase 40000 shares of common stock
at $15 per share outstanding at the vegining and end of 2004.The average mark-
et price of D's common stock was $20 during 2004.What is the number of shares
that should be used in computing diluted earnings per share for the year ended
Dec.31 2004?
(A)725000 (B)735000 (C)760000 (D)765000

答:(A) 此題的解析:賣權的行使價格小於市價.所以沒有稀釋作用.

而我本身是有把這個選擇權算進去...我不太明白為什麼這題的stock option會被當成
是賣權...是因為加了"unexercised"的關係嗎!? 因為也有做過類似這種的題目但是解
答是有吧stock option算進去稀釋的..所以來問問...
大家覺得呢@@"

--

Tags: 會計

All Comments

By Genevieve
at 2010-02-20T02:24

purchase 公司買

By Odelette
at 2010-02-22T19:47

可是之前有算到一題內容有: Common stock options(gran
ted in a prior year)to purchase 5000 shares of comm

By Kristin
at 2010-02-25T04:35

on stock at $20 per share $500000

By Ethan
at 2010-02-27T21:14

然後當年的平均市價是$25 結果解答就把這個選擇權列
入計算...它的意思不就跟這題差不多嗎@@" 還是我哪錯了

By Rae
at 2010-03-04T00:33

他有行使嗎?如果有行使的話當然要計入阿@_@

By Faithe
at 2010-03-07T09:01

這題是沒行使喔

By Linda
at 2010-03-11T03:58

喔喔!!! 瞭改了!!! 謝啦~

By William
at 2010-03-13T05:14

cle大說的我不太懂未行使不也是要計入稀釋EPS的計算?

By Linda
at 2010-03-17T18:00

我也感覺是答案是B 希望有人可以解答

By Cara
at 2010-03-18T20:29

大概是...因為沒行使的關係吧@@"其實我也是第一次看到

By George
at 2010-03-23T07:23

沒行使的題目@@" 所以可能就只好先記下來了XD

By Kumar
at 2010-03-26T21:21

因為本題未行使而且不具稀釋性阿...所以就不計入了

By Selena
at 2010-03-31T12:12

板上12853那題認股證也分為行使與未行使兩部份

By Skylar Davis
at 2010-04-01T21:03

行使部份記入加權平均流通在外股數計算

By Brianna
at 2010-04-02T17:21

未行使部分在最後仍然算進了稀釋eps的分母
這兩題是不同的情況?

By Quanna
at 2010-04-04T21:57

12853不就我PO的題目嗎="= 那題應該跟這題不一樣吧@@"

By Blanche
at 2010-04-06T16:20

那題已經直接說明了是認股證了.這題是賣權應該是不一
樣的吧!? 我是這麼認為的@@"

By Necoo
at 2010-04-09T15:32

不過那題的未行使部分是要記入認股證約當股數沒錯

By Carolina Franco
at 2010-04-10T10:40

如果這題是賣權那就變成你推文po的那題講不通了不是?

By Ina
at 2010-04-11T00:04

對阿...現在想想..應該不是行使的問題..應該是買賣權

By Kama
at 2010-04-11T07:00

的問題..="=

By Charlotte
at 2010-04-14T14:13

推文那題照這題解法也一樣是行使價格小於平均市價

By Megan
at 2010-04-18T07:06

剛剛查了一下其他的題目..行使部分直接記入流通在外股

By Margaret
at 2010-04-20T06:13

而未行使部分則記入選擇權約當股
恩..現在我覺得應該是推文那題的答案有問題XD

By Oliver
at 2010-04-24T08:51

不過也沒很確定.感覺有"purchase"就得用反庫藏股票法

By Kristin
at 2010-04-26T09:00

我比較贊同推文那題的作法

By Todd Johnson
at 2010-04-27T13:08

所以你是覺得PO文的題目答案有問題囉@@"

By Odelette
at 2010-05-01T03:10

那如果是這樣..勢必是一對一錯了..不過行使的方面是像

By Kyle
at 2010-05-05T22:27

我上面推文那樣所說的沒錯..現在就有請好心人來幫忙解
疑問了ˊˋ

By Megan
at 2010-05-08T00:42

是阿我看到就跟你一開始的想法一樣

By Puput
at 2010-05-11T15:26

唉~好亂...PO文對還是推文對呢..來人阿~~~

By Kristin
at 2010-05-15T06:37

行不行使的部分應該不是重點因為如果有行使必定會先講

By Linda
at 2010-05-15T11:02

因為行使會直接影響到計算加權平均流通股數所以一定會講
沒特別提到應該都是當作它未行使

By Emily
at 2010-05-18T08:46

是的~判斷買權或賣權應該才是這題的重點@@"

By Hamiltion
at 2010-05-20T22:06

那我們這題的疑問就留給下一個推文的高手了XD

By Agnes
at 2010-05-25T05:36

說不定轉語言版鑑定題目涵義比較快LOL...

By Heather
at 2010-05-26T08:04

哈~又不是每個都看得懂會計XD 就只能等高手來解題吧!!

By Carol
at 2010-05-28T08:16

n to v 的句型翻譯上應該是v是用來修飾前面的n

By Charlie
at 2010-05-29T04:39

以此解釋為: D有可以購買40000股的未行使認股權 ->買權

By Olivia
at 2010-05-30T08:44

應該不是cle大一開始說的公司買而是在修飾這種權利可以買

By Skylar Davis
at 2010-05-31T16:44

I have weapons to kill the boss. 我有可以幹掉王的武器

By Tom
at 2010-06-04T15:00

而非我有武器可以去幹掉王大概是這樣吧冏

By Zora
at 2010-06-07T02:58

也太講究了吧...不過I have weapons to kill the boss
我有可以幹掉王的武器跟我有武器可以去幹掉王有差嗎

By Ingrid
at 2010-06-10T00:10

我怎麼覺得兩個都可以="=

By Selena
at 2010-06-11T05:09

翻起來好像差不多但是同樣句型放進這題來看就知道差異了

By Wallis
at 2010-06-14T05:24

D有能購買40000股的認股權&D有認股權去購買40000股

By Quintina
at 2010-06-18T16:48

前者只是描述d有個認股權該認股權可以與其換購40000股

By Oscar
at 2010-06-20T23:26

後者變成 d持有這個認股權並且去向人購買40000股

By Audriana
at 2010-06-22T16:00

這個誤解變成了完全相反的買賣關係..

By Aaliyah
at 2010-06-25T20:20

前者:持有認股權的人可向d買後者:d要向持有的人買

By Ula
at 2010-06-25T23:03

我的解讀是 d有未行使的選擇權可以去買4萬股流通在外股票

By Aaliyah
at 2010-06-28T06:29

這樣的東西相對於持有這種選擇權的人來講就是賣權

By Kelly
at 2010-07-01T21:04

為了較容易讓人理解所以省略了詳述-3-

By Ivy
at 2010-07-05T01:38

C大這樣說好像也有道理@@"

By Michael
at 2010-07-08T14:06

可是我的推文那題也沒說行史未行使阿@@" 這是.....

By Xanthe
at 2010-07-09T20:18

你要不要PO完整的題目阿...

By Freda
at 2010-07-12T12:00

這題詳解是這樣...關於選擇權的部分公司用選擇權收回的金

By Aaliyah
at 2010-07-15T04:03

額是15*40000=600000 然後這筆錢拿去市面上買只能買

By Skylar DavisLinda
at 2010-07-16T09:30

30000股所以認股權多收回10000股不具稀釋性

By Rebecca
at 2010-07-17T11:04

那題太長了...我可以跟你說出處XD 95東吳第五大題中間

By Skylar Davis
at 2010-07-18T05:52

部份..找一下應該就看到了XD

By Agatha
at 2010-07-21T19:06

http://www.acad.scu.edu.tw/index.htm 考古題網址~

By Hazel
at 2010-07-22T16:13

那題是有稀釋性賣權的支出拿去市面可以收回六萬股

By Mary
at 2010-07-25T06:01

我是認為東吳那題是買權啦,不過本題根據句意來講應該是公司
可以去買就是了= =

By Tristan Cohan
at 2010-07-30T01:24

所以...這算是英文解釋的問題嗎="= 有點亂...

By Rosalind
at 2010-08-03T06:32

C大你這麼解釋那段話的話有個很大的矛盾點

By Skylar Davis
at 2010-08-06T15:56

d的選擇權是給d選擇? 不是吧是給持有選擇權的人選擇阿

By Agatha
at 2010-08-07T11:24

d公司的選擇權買賣不是由d決定而是持有人所以依題意

By Anonymous
at 2010-08-07T14:37

不會被解釋成是d要用選擇權去買股票...

By Mary
at 2010-08-09T17:39

n to v 的句型: 可以買股票的選擇權可以殺王的武器
而非以選擇權去買股票以劍去殺王

By Emily
at 2010-08-14T11:33

再加上公司的選擇權並非公司的權利就更不能解釋成公司買

By Catherine
at 2010-08-17T09:47

東吳那題是n to v沒錯可是這題是s v n to v 耶囧

By Emily
at 2010-08-19T01:03

我才不懂你的矛盾點在哪勒囧

By Genevieve
at 2010-08-20T17:14

別吵架@@"
和氣生財~"~

By Mary
at 2010-08-23T16:45

後面接的是outstanding 囧你真的覺得是買權我也莫可奈何..

By Xanthe
at 2010-08-26T08:36

囧我的態度像吵架嘛...我真的滿無奈的就是

By Joseph
at 2010-08-27T18:36

at the beginning and end of 2004.

By Caitlin
at 2010-08-28T17:25

C大這樣講我懂了-.- 原來我直接忽略了outstanding這個字

By Ina
at 2010-08-31T21:22

w大我不感覺c大有態度不好的地方你也不需要這麼說吧=.=
一直質疑也是希望找到一個能說服自己的正確答案

By Oscar
at 2010-09-03T21:38

只要下次遇到這種問題可以直接果斷的作答就是我想要的了
感謝c大耐心回答

By Tom
at 2010-09-07T12:43

我也沒說他不好阿="=..只是看他蠻無奈的@@"

By Heather
at 2010-09-08T21:03

不客氣~教學相長

計算稀釋EPS - 會計

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