[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f9mBEbnQ-85jM2D6zYB1jMA9ZJrsXo4UR3NVJy0CWvlc":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":11,"question":18,"related":19,"source":28,"type":29},[],"2024-11-04 13:07:30",164424544,[8,9,10],"基本EPS为 $1.12","该公司的基本每股收益等于或者小于摊薄每股收益","加权后的在外发行股份数为 2,210,000",{"count":12,"courseId":13,"courseImg":14,"courseName":15,"workId":16,"workName":17},48,"ff81b1bd107b3a57b09553cf58bb7e77","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fc5c073744eef426833a17ef2c2ba5282.jpg","财务报表分析","work_36861595","第一章 GIS基本概念特征分类","Laurelli Builders (LB) 12月31日发布以下财务信息1月1日 在外发行股票 2,020,000 6月1日 作为股票股利发行的普通股 380,000 1月1日 在外发行权证 500,000 净利润 $3,350,000 优先股股利 $430,000 普通股股利 $240,000下面哪个说法正确",[20,30,37,45,53,61,69,72,80,88],{"answer":21,"createTime":5,"id":22,"options":23,"question":27,"source":28,"type":29},[],164424533,[24,25,26],"$280,000","$500,000","$1,000,000","Denali Limited的利润表如下Revenue $4,000,000 Cost of goods sold $3,000,000 Other operating expenses $500,000 Interest expense $100,000 Tax expense $120,000这个公司的毛利是多少","v1",0,{"answer":31,"createTime":5,"id":32,"options":33,"question":36,"source":28,"type":29},[],164424534,[34,35,26],"$200,000","$900,000","Fairplay 2009的销售情况如下:Revenue $1,000,000 Returns of goods sold $100,000 Cash collected $800,000 Cost of goods sold $700,000Under the accrual basis of accounting, how much net revenue would be reported on Fairplay's 2009 income statement? 2009年的净营收为多少",{"answer":38,"createTime":5,"id":39,"options":40,"question":44,"source":28,"type":29},[],164424536,[41,42,43],"None","$300,000","$1,500,000","2009年初,Florida Road Construction签了一份4年长期建造合同,条款如下总收入 $10,000,000 预期总成本 $8,000,000 2009的成本 $1,200,000在完成合同法下,2009年的收入是多少",{"answer":46,"createTime":5,"id":47,"options":48,"question":52,"source":28,"type":29},[],164424538,[49,50,51],"所有时间的财务报表","现在以及以后的报表","前几期的财务报表","一间公司改变了其财务报表的会计方法,这间公司应该同时更改",{"answer":54,"createTime":5,"id":55,"options":56,"question":60,"source":28,"type":29},[],164424540,[57,58,59],"$5.33","$5.54","$5.94","Calvan Water Corporation (CWC)在财政年年底报告净利润$12 million以及加权在外发行股份2,000,000.公司给出优先股股利 $800,000以及100,000 期权,行权价格为 $20. CWC的年平均股价为每股$25请问这间公司的摊薄每股收益是多少",{"answer":62,"createTime":5,"id":63,"options":64,"question":68,"source":28,"type":29},[],164424542,[65,66,67],"基本每股收益等于摊薄每股收益","是复杂资本结构","不用加权平均求基本每股收益","一间公司没有发行可转债或者其他可转证券,在本财政年度发行了三次新股,在IFRS和GAAP准则下",{"answer":70,"createTime":5,"id":6,"options":71,"question":18,"source":28,"type":29},[],[8,9,10],{"answer":73,"createTime":5,"id":74,"options":75,"question":79,"source":28,"type":29},[],164424546,[76,77,78],"1,003,333","1,006,667","1,010,000","Cell Services Inc. (CSI) 2009年度有 1,000,000 股在外发行股票CSI 还有10,000 期权,行权价格为每个 $10 .2009年公司的平均股价为 $15. 在计算摊薄EPS的时候,股份数一共有多少",{"answer":81,"createTime":5,"id":82,"options":83,"question":87,"source":28,"type":29},[],164424547,[84,85,86],"$3.52","$3.65","$3.70","Sublyme Corporation报告净利润 $200 million以及加权平均在外发行股票50,000,000该公司有可转换优先股 2,000,000股并且年分红为$5.每股优先股可以转换为2股普通股该公司的摊薄EPS为多少",{"answer":89,"createTime":5,"id":90,"options":91,"question":95,"source":28,"type":29},[],164424548,[92,93,94],"Stock options股票期权","Convertible debt that is dilutive可转债","Convertible preferred stock that is dilutive可转优先股","在计算摊薄EPS的时候,下面哪种资本结构的改变只对在外发行的股份数有影响,而不影响普通股的净收益"]