问题
单项选择题
Juniper Corp’s stock transactions during the year 2004 were as follows: January 1 540000 shares issued and outstanding March 1 50 percent stock dividend July 1 180000 treasury shares reacquired October 1 60000 treasury shares reissued When computing for earnings per share (EPS) computation purposes, what was Juniper’s weighted average number of shares outstanding during 2004（）
A. 735000.
B. 870000.
C. 766667.
答案
参考答案：A
解析：
The January 1 balance is adjusted retroactively for the stock dividend and (540000×1.5=) 810000 shares are treated as outstanding from January 1. The weighted average number of shares is computed by multiplying the shares by the number of months held, as follows:
| January 1
|