问题
单项选择题
Suppose that JPK, Inc., paid dividends of $ 80000 to its preferred shareholders and $ 40000 to its common shareholders during 2004. The company had 20000 shares of common stock issued and outstanding on January 1, 2004, issued 7000 more shares on June 1, 2004, and paid a 10% stock dividend on August 1, 2004. Assuming that JPK had $150000 in net income, what is the firm’s basic earnings per share (EPS) for 2004（）
A. $2.64.
B. $2.71.
C. $2.91.
答案
参考答案：A
解析：
1/1/04 22000 shares (adjusted for 10% stock dividend)×12 months=264000 6/1/04 7700 shares ( adjusted for 10% stock dividend)×7 months=53900 Total share month=317900 Average shares=317900/12=26492 Basic EPS=($150000-$ 80000)/26492=2.64.
