2010年注册会计师考试《会计》冲刺模拟试题(6)

　　4.

　　【正确答案】：(1)计算甲公司2007年度利润表中列示的基本每股收益和稀释每股收益。

　　①2007年度每股收益计算如下：

　　2007年发行在外普通股加权平均数=90 000(万股);

　　基本每股收益=61200/90000=0.68(元/股);

　　②2007年稀释每股收益

　　假设转换增加的普通股股数=拟行权时转换的普通股股数18000-拟行权时转换的普通股股数18000×行权价格5÷当期普通股平均市场价格9=8000(万股)

　　转换增加的普通股股数的加权平均数=8000×3/12=2000(万股)

　　稀释每股收益=61200/(90000+2000)=0.67(元/股)

　　(2)计算甲公司2008年度利润表中列示的基本每股收益和稀释每股收益。

　　①2008年度每股收益计算如下：

　　2008年发行在外普通股加权平均数=90 000+18 000×3/12=94500(万股)

　　基本每股收益=75600/94500=0.80(元/股)

　　②2008年稀释每股收益

　　假设转换增加的普通股股数=拟行权时转换的普通股股数18000-拟行权时转换的普通股股数18000×行权价格5÷当期普通股平均市场价格12=10500(万股)

　　假设转换增加的普通股股数的加权平均数=10500×9/12=7875(万股)

　　稀释每股收益=75600/(94500+7875)=0.74(元/股)

　　(3)计算甲公司2009年度利润表中列示的基本每股收益和稀释每股收益。

　　2009年度每股收益计算如下：

　　2009年发行在外普通股加权平均数=(90000+18000)×1.2=129600(万股)

　　2009年基本每股收益=72576/129600=0.56(元/股)

　　稀释每股收益=基本每股收益=0.56(元/股)

　　(4)计算甲公司2009年度利润表中经重新计算的比较数据。

　　2008年度发行在外普通股加权平均数=90000×1.2+18000×3/12×1.2=113400(万股)

　　经重新计算的2008年度基本每股收益=75600/113400=0.67(元/股)

　　2008年调整增加的普通股股数=(18000×3/12+7875)×1.2=14850(万股)

　　经重新计算的2008年度稀释每股收益=75600/(90000×1.2+14850)=0.62(元/股)

　　Solution

　　(1) Computing the Basic EPS and Diluted EPS in the income statement of Company Jia in the year 2007.

　　① EPS in the year 2007:

　　Weighted average number of common shares outstanding in 2007=90 000(Ten thousand shares)

　　Basic EPS=61200/90000=0.68(Yuan per share)

　　② Diluted EPS in the year 2007:

　　Assuming the increased common stock converted from dilutive securities=Converted number of common stock shares for options 18000-Converted number of common stock shares for options 18000×Exercise Price 5 ÷Average market price of common stock 9=8000(Ten thousand shares)

　　Weighted average number of convertible increased common stock=8000×3/12=2000(Ten thousand shares)

　　Diluted EPS=61200/(90000+2000)=0.67(Yuan per share)

　　(2) Computing the Basic EPS and Diluted EPS in the income statement of Company Jia in the year 2008.

　　① EPS in the year 2008:

　　Weighted average number of common shares outstanding in 2008=90 000+18 000×3/12=94500(Ten thousand shares)

　　Basic EPS=75600/94500=0.8(Yuan per share)

　　② Diluted EPS in the year 2008:

　　Assuming the increased common stock converted from dilutive securities=Converted number of common stock shares for options 18000-Converted number of common stock shares for options 18000×Exercise Price 5÷Average market price of common stock 12=10500(Ten thousand shares)

　　Assuming weighted average number of convertible increased common stock=10500×9/12=7875(Ten thousand shares)

　　Diluted EPS=75600/(94500+7875)=0.74(Yuan per share)

　　(3) Computing the Basic EPS and Diluted EPS in the income statement of Company Jia in the year 2009.

　　EPS in the year 2009:

　　Weighted average number of common shares outstanding in 2009=(90000+18000)×1.2=129600(Ten thousand shares)

　　Basic EPS=72576/129600=0.56(Yuan per share)

　　Diluted EPS= Basic EPS=0.56(Yuan per share)

　　(4) Computing the recalculated compared fingers in the income statement in 2009.

　　Weighted average number of common shares outstanding in 2008=90000×1.2+18000×3/12×1.2=113400(Ten thousand shares)

　　Recalculated basic EPS in 2008=75600/113400=0.67(Yuan per share)

　　Adjusted additional number of common shares=(18000×3/12+7875)×1.2=14850(Ten thousand shares)

　　Recalculated diluted EPS in 2008=75600/(90000×1.2+14850)=0.62(Yuan per share)

　　【该题针对“基本每股收益,每股收益的列报,稀释每股收益”知识点进行考核】

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