備考CFA考試是不是還是覺的EPS知識點(diǎn)難呢?在備考CFA考試中這個(gè)知識點(diǎn)你掌握的如何?是不是了解這個(gè)知識呢?今天跟著小編一起看看!
EPS的全稱是earning per share,也就是公司的每一只股票能夠平分的凈收益(減去支付優(yōu)先股的股息部分),計(jì)算方式也就是
(Net income – Preferred dividends) / Weighted average number of shares outstanding
考生報(bào)考CFA考試要學(xué)習(xí)這個(gè)知識的,不能錯(cuò)過的,如果你掌握了CFA知識點(diǎn),跟著小編一起看看CFA考試題,考試題是檢驗(yàn)CFA考試的要求的,跟著小編看看!
In 2018, US-based company Watson Technology (WT) reported net income of 10 million. The weighted average number of common shares outstanding was 1,500,000. Preferred dividends was 600,000. There were 100,000 options outstanding and the average exercise price is $20. The average market price in 2018 was $25. WT’s diluted EPS is closest to:
A. 6.18
B. 6.20
C. 6.24
期權(quán)行權(quán)后由此給公司帶來的收入:20*100,000=2,000,000
股票回購:2,000,000/25 = 80,000
流通股增加數(shù)量:100,000 – 80,000 = 20,000
稀釋EPS:(10,000,000-600,000)/(1,500,000+20,000)=6.18
答案A
CFA知識學(xué)習(xí)是長期的事情,但是堅(jiān)持CFA考試是每一位學(xué)員應(yīng)該做到的。通過CFA考試掌握更多的金融知識,讓自己變成富有的人。更多CFA備考知識、資料領(lǐng)取及學(xué)習(xí)答疑的事情,學(xué)員可以在線咨詢老師。