参考答案

(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】