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】
[分析]
原始股
180000×12=2160000股
新发股份
60000×7=420000股
股份总数
2580000股
加权平均发行股份数
2580000/12×2=430000股
[考点] 基本EPS和稀释EPS的计算方法