作者willie1987 (威力是也)
看板Accounting
标题[问题] 计算加权平均流通在外股数
时间Sat Nov 28 01:15:54 2009
问题:
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
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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
我怎麽也算不出来46000这个答案...是答案错了吗?还是我真的哪错了!?
请各位帮帮我吧~感恩!!!
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◆ From: 114.25.157.170
1F：→ glory451313:我算了两遍也是44,500，答案真的很奇怪... 11/28 02:15
2F：→ ying0720:in a pooling of interests是什麽意思XD 11/28 16:43
3F：→ ying0720:如果..33,000+9,000+8,000*6/12=46,000 11/28 16:43