单选题 An analyst gathers the following information about a company"s common stock:
●1 January 2009 180000 shares outstanding
●1 June 2009 60000 shares issued
●1 August 2009 2-for-1 stock split
●31 December 2009 480000 shares outstanding
To calculate earnings per share for 2009, the company"s weighted average number of shares outstanding is closest:
【正确答案】 C
【答案解析】[解析]
原始股
新发股份
股份总数
加权平均发行股份数 		180000×12=2160000股
60000×7=420000股
2580000股
2580000/12×2=430000股