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SW’s basic EPS for the year is 30 cents, based on ...

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.

提问人：网友xuweidong10 发布时间：2022-01-07

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第1题

At 1 May 20X3, Dustin had 600 million $1 ordinary ...

At 1 May 20X3, Dustin had 600 million $1 ordinary shares in issue. It made a rights issue of 1 new ordinary share for every 5 held at $3.50 on 1 September 20X3. Its profit before tax for the year was $600m and the income tax expense for the year was $150m. The share price immediately before the rights issue was $4.00. Dustin’s EPS for the year ended 30 April 20X3 was 45c. Required: (1)Calculate the basic EPS for the year ended 30 April 20X4. Give your answer in cents. (2) Calculate the comparative basic EPS that would be presented in the financial statements for the year ended 30 April 20X4. Give your answer in cents.

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第2题

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A、All four

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C、(ii) and (iii) only

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第3题

According to the following data, how many shares of common stock should be used to calcula

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A.1,150,000

B.1,100,000

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第4题

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第5题

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(a) The following figures have been calculated from the financial statements (including comparatives) of Barstead for

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increase in (basic) earnings per share 5%

increase in diluted earnings per share 2%

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Explain why the three measures of earnings (profit) growth for the same company over the same period can

give apparently differing impressions. (4 marks)

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第6题

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第7题

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第8题

关节活动范围练习简称（）

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