单选题 The D&G Corporation had 100000 shares of common stock outstanding at the beginning of the year. D&G issued 30000 shares of common stock on May 1. On July 1, the company issued a 10% stock dividend. On September 1, D&G issued 1000, 10% bonds, each convertible into 21 shares of common stock. What is the weighted average number of shares to be used in computing basic and diluted EPS, assuming the convertible bonds are dilutive?
Average shares, basic Average shares, dilutive
① 132000 139000
② 132000 146000
③ 139000 146000
【正确答案】 A
【答案解析】[解析] 由于新股在5月1日发行，从而新股的权重为(12-4)/12=8/12。由于债券在9月1日发行，从而债券的权重为(12-8)/12=4/12。上述债券不受股息发放的影响。
(加权平均)基本股份数=100000×12/12+30000×8/12×1.10=132000(股)
(加权平均)稀释股份数=132000+1000×21×4/12=139000(股)
因此，本题的正确选项为A。