问题
单项选择题
A company has 1000000 warrants outstanding at the beginning of the year, each convertible into one share of stock with an exercise price of $ 50. No new warrants were issued during the year. The average stock price during the period was $60, and the year-end stock price was $45. What adjustment for these warrants should be made, under the treasury stock method, to the number of shares used to calculate basic and diluted earnings per share (EPS) Basic EPS Diluted EPS （）①A. 0 166667 ②B. 166667 200000 ③C. 166667 166667
A. ①
B. ②
C. ③
答案
参考答案：A
解析：
Because basic EPS does not adjust for warrants, the adjustment is 0. Diluted EPS uses average price. Since AP＞EX,
