[問題] 計算加權平均流通在外股數

[willie1987 (威力是也)]

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!!!



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◆ From: 114.25.157.170
→ glory451313:我算了兩遍也是44,500，答案真的很奇怪...
→ ying0720:in a pooling of interests是什麼意思XD
→ ying0720:如果..33,000+9,000+8,000*6/12=46,000