| A公司2008年度净利润为32 000万元(不包括子公司利润或子公司支付的股利)，发行在外普通股30 000万股，持有子公司B公司70%的普通股股权。 B公司2008年度净利润为l 782万元，发行在外普通股300万股，普通股平均市场价格为6元。2008年年初，B公司对外发行240万份可用于购买其普通股的认股权证，行权价格为3元，A公司持有12万份认股权证。假设除股利外，母子公司之间没有其他需抵消的内部交易。 A公司取得对B公司投资时，B公司各项可辨认资产的公允价值与其账面价值一致。 要求：根据上述资料，不考虑其他因素，回答以下问题。 |
B公司的稀释每股收益为( )元。
A．4.36
B．5.51
C．4.54
D．4.24
参考答案：D
解析： B公司调整增加的普通股股数=240-240×3/6=120(万股)；B公司的稀释每股收益=1 782/(300+120)=4.24(元/股)。
In 2002, when my father was transferred(调动)to the US to work there for seven months, I had to attend school there, so I was upset. How would I, an eight-year-old girl from India, make Friends in America? On my first day at Anna Silver Public School, I Miss Alice McNally, my class teacher, who couldn’t get my name --- although she tried hard, she usually called me Diya or Diva instead of Divya. But she to speak to me in a way that was easy for me---slowly, words clearly---to get me used to the American . When discovering that I enjoyed , she took me to meet the art teacher. Miss McNally made sure that I was in perfect harmony with her class, and I had as much as any schoolgirl could have from school. When my father was transferred back to India, I had to Anna Silver Public School. I was going to leave before a scheduled fishing trip, and I’d the class photo session(集会) too. Therefore, with a heavy heart, I left my school and the US. Back in Kerala, I received a Surprise one day---a package in which Miss McNally and my twenty-four former classmates had written me a letter each, me about the fishing trip and interesting things that happened while taking the class photo. Miss McNally added, “Keep up with your drawing, since you love it so much.” Miss McNally not only made a little girl feel at home in a faraway country, but also taught me and the others, at an early age, the importance of being kind to others.
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