2010年注册会计师考试《会计》模拟试题(9)

　　(3) Basic earnings per share=30 000/40 000=0.75

　　Calculate the diluted earnings per share:

　　Profit accretion after conversion

　　=47 772.7×4%×(1—25%)

　　=1 433.18(in ten thousands yuan)

　　Shares increased after conversion

　　=(50 000-2 227.3)/10×1

　　=4 777.27(in ten thousands)

　　Earnings per incremental share

　　=1 433.18/47 772.7

　　=0.3(yuan)

　　Due to the diluted effect of convertible bond, diluted EPS is less than basic EPS

　　Diluted EPS

　　=(30 000+1 433.18)/(40 000 + 4 777.27)

　　=0.7(yuan)

　　Dr: Interest payable 1500

　　Cr: Bank deposit 1500

　　(5) Accretion of shares

　　=(50 000—2 227.3+410.91)/10/2

　　=2 409.18(in ten thousands share)

　　Dr: Bond payable—convertible bond (book value) 25 000 (50 000/2)

　　Dr: Capital reserve—other capital reserve 1 313.65(2627.3/2)

　　Cr: Share capital 2 409.18

　　Cr: Bond payable—convertible bond (interest adjustment) 908.20 [(2 227.3—410.91)/2]

　　Cr: Capital reserve—share premium 22 996.27