单选题
An analyst gathered the following information about a company:
●100000 common shares outstanding from the beginning of the year.
●Earnings of $125000.
●1000, 7%, $1000 par bonds convertible into 25 shares, outstanding from the beginning of the year.
●The tax rate is 40%.
The company"s diluted EPS is closest to:
●100000 common shares outstanding from the beginning of the year.
●Earnings of $125000.
●1000, 7%, $1000 par bonds convertible into 25 shares, outstanding from the beginning of the year.
●The tax rate is 40%.
The company"s diluted EPS is closest to:
【正确答案】
B
【答案解析】[解析]
(美元)
分子的影响=1000×1000×7%×(1-0.4)=42000美元
分母的影响=1000×25=25000股
(美元)
分子的影响=1000×1000×7%×(1-0.4)=42000美元
分母的影响=1000×25=25000股