2022大学慕课答案 财务报告(ACCA F7)(华东交通大学) 最新大学MOOC满分章节测试答案
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本课程起止时间为:2020-02-17到2020-06-13
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【作业】第十八章 每股盈余 第2题
1、 问题:SW’s basic EPS for the year is 30 cents, based on earnings of $3 million and a weighted average number of ordinary shares of 10 million. SW is subject to corporate income tax at a rate of 25%.SW has a convertible instrument that has been in issue throughout the entire financial year. The liability component at the start of the year was $5 million and is being measured at amortised cost using the effective rate of 6%. Conversion of the instrument would result in an additional 1.2 million ordinary shares being issued.Calculate the diluted EPS of SW for the year. 点我阅读全文