<p>题目是这样的：</p><p>24&nbsp;&nbsp;&nbsp; Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.</p><p>An analyst gathers the following information about Waynesboro, Inc.'s common stock:</p><p>•&nbsp;&nbsp;&nbsp;&nbsp; 1 January 2008&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 180,000 shares outstanding </p><p>•&nbsp;&nbsp;&nbsp;&nbsp; 1 June 2008&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 60,000 shares issued </p><p>•&nbsp;&nbsp;&nbsp;&nbsp; 1 August 2008&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2-for-1 stock split </p><p>•&nbsp;&nbsp;&nbsp;&nbsp; 31 December 2008&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 480,000 shares outstanding </p><p>To calculate earnings per share for 2008, Waynesboro's weighted average number of shares outstanding is closest to:</p><p>A. 215,000.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </p><p>B. 420,000.&nbsp; </p><p>C. 430,000.&nbsp;&nbsp;&nbsp; </p><p>&nbsp;</p><p>答案解释是：</p><p>24. Correct Answer = C</p><p>"Understanding the Income Statement," Thomas R. Robinson, CFA, Jan Hendrik van Greuning, CFA, R. Elaine Henry, CFA, and Michael A. Broihahn, CFA</p><p>2009 Modular Level I, Vol. 3, pp. 166-167</p><p>Study Session 8-32-h</p><p>Describe the components of earnings per share and calculate a company's earnings per share (both basic and diluted earnings per share) for both a simple and a complex capital structure.</p><p>[(180,000 × 5 / 12) + (240,000 × 7 / 12)] × 2 = 430,000 </p><p>&nbsp;</p><p>这条题目应该我觉得应该是这样算：（180，000*2*365+60，000*2*7/12*365+480，000）/365=431，315.这样的话比较贴近答案C。</p><p>不知道我的理解对不对呢？</p><p>&nbsp;</p>