求会计专家帮我做道数学题目好吗？头疼啊，明天就要答案！！！！！

nba2007. · 发表于 2014-6-11 19:49:51

1. On 30 june 2006, LMN company Ltd had the following equity:

ordinary shares (issued at $2 eacah)                         $2,500,000
preference shares(issued at $1 each)                            800,000
retained earnings                                                       1,420,000
reserves                                                                      900,000
Total equity                                                                5,620,000

During the year ended 30 june 2006 the comapny had the following results:
pforit from ordinary activities after related
income tax expense                                                 $2,000,000

The following additional information is available.

a) on 31 Dec 2005 the comapny made a one-for-three bonus issue and on 31 March 2006 the company made a rights issue of 500,000 ordinary shares.

b) on 15 July 2002 the coompany issued $750,000 of 8% convertible notes. Each $100 note was convertible into 50 ordinary shares. There was no conversion during the year ended 30 June 2006.

c) on 31 Jan 2005 the company issued options to purchase 10,000 shares at $3.50 each. No options were exercised during the year ended 30 June 2006.

d) The company income tax rate is 30 cents in the dollar and the company's ordinary shares are trading at $5.00 per share on 30 June 2006.

e) The company paid preference dividends of $56,000.

Required:

Calculate basic earninggs per share.

nba2007. · 发表于 2014-6-11 21:24:31

我很急啊，明天要交答案阿！
跪求！

nba2007. · 发表于 2014-6-11 22:42:33

这是一道考试题目，汗、

longyu68. · 发表于 2014-6-11 23:26:53

Give you some tips:
From
a) on 31 Dec 2005 the comapny made a one-for-three bonus issue and on 31 March 2006 the company made a rights issue of 500,000 ordinary shares.
We should know:
1. There were 2,500,000/2=1,250,000 shares on the 30 Jun 2006
2. There were 1,250,000-500,000=750,000 shares on 30 Mar 2006
3. There were 750,000/4*3=562,500 shares on 30 Dec 2005
From
e) The company paid preference dividends of $56,000.
We should know:
Profit for ordinary shareholder was: 2,000,000-56,000=1,944,000
Then, you can complete the whole question.