问题
单项选择题
Cooper Corp. reports the following information about its common shares:
·Market price per share is $40
·Book value per share is $ 0
·20 million shares outstanding
·Earnings per share is $2.50
If Cooper Corp. repurchases two million shares at the market price, the book value per share after the repurchase is closest to:（）
A. $16.0
B. $17.8
C. $22.2
答案
参考答案：B
解析：
股东权益(回购前)=$20×20million=$4,00million
回购费用=$4.0×2million=$80million
股东权益(回购后)=$400million-$80million=$320million
回购后的普通股数=20million-2million=18million
回购后的每股账面价值=$320million/18million=$17.78