CFA一級財務(wù)報表分析中的 EPS相關(guān)的CFA考試題你做了沒有呢？如果你沒有做過的話，跟著小編一起看看下面的這道考題！看看你能用多長的時間做出來！
Given the following information, how many shares should be used in computing diluted EPS?
300,000 shares outstanding. 100,000 warrants exercisable at $50 per share. Average share price is $55. Year-end share price is $60.
A 9,091.
B 90,909.
C 309,091.
這就是這道題的完整答案，不知道你用了多長的時間呢？2021年CFA考試是需要考生機考的，考試做題需要90秒一道題，不知道你達到標準了沒有？還是你遠遠超出這個呢？
C Since the exercise price of the warrants is less than the average share price, the warrants are dilutive. Using the treasury stock method to determine the denominator impact:×100,000 shares = 9,091 shares Thus, the denominator will increase by 9,091 shares to 309,091 shares. The question asks for the total, not just the impact of the warrants.
小編將考試中的考試答案以及解析告訴你了，不知道你知道核心詞匯你知道嗎？Average price：平均價格，是指一種證券或一組證券現(xiàn)時價格的平均數(shù)。
