[問題] 中會加權平均流通在外股數之題意

[eronjay (小比)]

Portillo Inc. uses a calendar year for financial reporting. The company is

authorized to issue 9,000,000 $10 par ordinary shares. At no time has Portillo

issued any potentially dilutive securities. List below is a summary of

Portillo's ordinary share activities.

1. Number of ordinary shares issued and outstanding

   at 2009/12/31                                               2,400,000

2. Shares issued as a result of a 10% share dividend

   on 2010/9/30                                                   240,000

3. Shares issued for cash on 2011/3/31

   Number of ordinary shares and outstanding at 2011/12/31     2,000,000
                                                             --------------
                                                               4,640,000
4. A 2-for-1 share split of Portillo's ordinary shares

   took place on 2012/3/31


Instructions

(a) Compute the weighted-average number of shares used in computing earnings

    per ordinary share for 2010 on the 2011 comparative income statement.

(b) Compute the weighted-average number of shares used in computing earnings

    per ordinary share for 2011 on the 2011 comparative income statement.

(c) Compute the weighted-average number of shares to be used in computing

    earnings per ordinary share for 2011 on the 2012 comparative income

    statement.

(d) Compute the weighted-average number of shares to be used in computing

    earnings per ordinary share for 2012 on the 2012 comparative income

    statement.


答案分別是

(a) 2,640,000

(b) 4,140,000

(c) 8,280,000

(d) 9,280,000


想請問一下(a)和(b)及(c)和(d)之間題意有什麼差別嗎?

我看不太懂什麼叫..for 201X on the 201X comparative income statement的意思>"<

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推 iwantanewid:比較財務報表，同時並列該年度及前一年度的財務資訊
→ eronjay:所以像(a)的意思就是在2011年財務報表列示2010資訊囉?
推 iwantanewid:沒錯。像2012年分割股票，在12年財報上的11年資訊
→ iwantanewid:就必須反映這個動作(都要乘以2)
→ iwantanewid:更正，股數乘以2，EPS...應該除以2吧
→ eronjay:謝囉^^