2010年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》沖刺模擬試題(6)

　　4.

　　【正確答案】：(1)計(jì)算甲公司2007年度利潤(rùn)表中列示的基本每股收益和稀釋每股收益。

　�、�2007年度每股收益計(jì)算如下：

　　2007年發(fā)行在外普通股加權(quán)平均數(shù)=90 000(萬(wàn)股);

　　基本每股收益=61200/90000=0.68(元/股);

　　②2007年稀釋每股收益

　　假設(shè)轉(zhuǎn)換增加的普通股股數(shù)=擬行權(quán)時(shí)轉(zhuǎn)換的普通股股數(shù)18000-擬行權(quán)時(shí)轉(zhuǎn)換的普通股股數(shù)18000×行權(quán)價(jià)格5÷當(dāng)期普通股平均市場(chǎng)價(jià)格9=8000(萬(wàn)股)

　　轉(zhuǎn)換增加的普通股股數(shù)的加權(quán)平均數(shù)=8000×3/12=2000(萬(wàn)股)

　　稀釋每股收益=61200/(90000+2000)=0.67(元/股)

　　(2)計(jì)算甲公司2008年度利潤(rùn)表中列示的基本每股收益和稀釋每股收益。

　�、�2008年度每股收益計(jì)算如下：

　　2008年發(fā)行在外普通股加權(quán)平均數(shù)=90 000+18 000×3/12=94500(萬(wàn)股)

　　基本每股收益=75600/94500=0.80(元/股)

　�、�2008年稀釋每股收益

　　假設(shè)轉(zhuǎn)換增加的普通股股數(shù)=擬行權(quán)時(shí)轉(zhuǎn)換的普通股股數(shù)18000-擬行權(quán)時(shí)轉(zhuǎn)換的普通股股數(shù)18000×行權(quán)價(jià)格5÷當(dāng)期普通股平均市場(chǎng)價(jià)格12=10500(萬(wàn)股)

　　假設(shè)轉(zhuǎn)換增加的普通股股數(shù)的加權(quán)平均數(shù)=10500×9/12=7875(萬(wàn)股)

　　稀釋每股收益=75600/(94500+7875)=0.74(元/股)

　　(3)計(jì)算甲公司2009年度利潤(rùn)表中列示的基本每股收益和稀釋每股收益。

　　2009年度每股收益計(jì)算如下：

　　2009年發(fā)行在外普通股加權(quán)平均數(shù)=(90000+18000)×1.2=129600(萬(wàn)股)

　　2009年基本每股收益=72576/129600=0.56(元/股)

　　稀釋每股收益=基本每股收益=0.56(元/股)

　　(4)計(jì)算甲公司2009年度利潤(rùn)表中經(jīng)重新計(jì)算的比較數(shù)據(jù)。

　　2008年度發(fā)行在外普通股加權(quán)平均數(shù)=90000×1.2+18000×3/12×1.2=113400(萬(wàn)股)

　　經(jīng)重新計(jì)算的2008年度基本每股收益=75600/113400=0.67(元/股)

　　2008年調(diào)整增加的普通股股數(shù)=(18000×3/12+7875)×1.2=14850(萬(wàn)股)

　　經(jīng)重新計(jì)算的2008年度稀釋每股收益=75600/(90000×1.2+14850)=0.62(元/股)

　　Solution

　　(1) Computing the Basic EPS and Diluted EPS in the income statement of Company Jia in the year 2007.

　�、� EPS in the year 2007:

　　Weighted average number of common shares outstanding in 2007=90 000(Ten thousand shares)

　　Basic EPS=61200/90000=0.68(Yuan per share)

　�、� Diluted EPS in the year 2007:

　　Assuming the increased common stock converted from dilutive securities=Converted number of common stock shares for options 18000-Converted number of common stock shares for options 18000×Exercise Price 5 ÷Average market price of common stock 9=8000(Ten thousand shares)

　　Weighted average number of convertible increased common stock=8000×3/12=2000(Ten thousand shares)

　　Diluted EPS=61200/(90000+2000)=0.67(Yuan per share)

　　(2) Computing the Basic EPS and Diluted EPS in the income statement of Company Jia in the year 2008.

　　① EPS in the year 2008:

　　Weighted average number of common shares outstanding in 2008=90 000+18 000×3/12=94500(Ten thousand shares)

　　Basic EPS=75600/94500=0.8(Yuan per share)

　　② Diluted EPS in the year 2008:

　　Assuming the increased common stock converted from dilutive securities=Converted number of common stock shares for options 18000-Converted number of common stock shares for options 18000×Exercise Price 5÷Average market price of common stock 12=10500(Ten thousand shares)

　　Assuming weighted average number of convertible increased common stock=10500×9/12=7875(Ten thousand shares)

　　Diluted EPS=75600/(94500+7875)=0.74(Yuan per share)

　　(3) Computing the Basic EPS and Diluted EPS in the income statement of Company Jia in the year 2009.

　　EPS in the year 2009:

　　Weighted average number of common shares outstanding in 2009=(90000+18000)×1.2=129600(Ten thousand shares)

　　Basic EPS=72576/129600=0.56(Yuan per share)

　　Diluted EPS= Basic EPS=0.56(Yuan per share)

　　(4) Computing the recalculated compared fingers in the income statement in 2009.

　　Weighted average number of common shares outstanding in 2008=90000×1.2+18000×3/12×1.2=113400(Ten thousand shares)

　　Recalculated basic EPS in 2008=75600/113400=0.67(Yuan per share)

　　Adjusted additional number of common shares=(18000×3/12+7875)×1.2=14850(Ten thousand shares)

　　Recalculated diluted EPS in 2008=75600/(90000×1.2+14850)=0.62(Yuan per share)

　　【該題針對(duì)“基本每股收益,每股收益的列報(bào),稀釋每股收益”知識(shí)點(diǎn)進(jìn)行考核】

　　【答疑編號(hào)10081978】