问题
单项选择题
An analyst does research about earnings per share and gathers the following information about a company for 2011:
·Net income is $6 360 000
·Preferred dividends paid is $460000
·Common dividends paid is $600000
·Shares outstanding are 2200000 on 1 January 2011
·Shares repurchased are 400000 on 1 July 2011
The company's basic earnings per share for 2010 is closest to:（）
A. $2.65
B. $2.95
C. $3.28
答案
参考答案：B
解析：
本题考查的是对利润表(income statement)的理解。
basic EPS=(net income-preferred dividends)/(weighted average number of common shares outstanding)=($6360000-$460000)1(2200000-400000/2)=$2.95。值得注意的是：分母中的发行在外的普通股股票数量是由其在一年中的流通时间决定的，由于年中有400000股被回购，而这400000股其实际的流通数只算一半(即200000股)，所以分母中需要减去200000股。