单选题 The following sequence' of events involves a company' s stock. The company: Had 100000 shares of common' stock Outstanding at the beginning of the year. Issued 20000 shares of common Stock on June 1. Issued a 10% stock dividend on July 1. Issued 1000,10% bonds convertible into 21 shares of stock each, on September 1. Assuming the convertible bonds are dilutive, what is the weighted average number of shares that the company will use to compute its basic and diluted earnings per share? Basic Diluted ①A. 132000 129833 ②B. 122833 129833 ③C. 132000 146000

A、

A. ①
B、

B. ②
C、

C.③

【正确答案】 B

【答案解析】Beginning shares 100000×12 = 1200000 New shares 20000×7 = 140000 Stock dividends (beginning shares) 10000×12 = 120000 Stock dividends ( new shares) 2000×7 = 14000 Total = 1474000/12 = 122833 Convertible bonds 1000 × 21 × 4/12 = 84000/12 =7000 Diluted number of shares 122833 + 7000 = 129833