The Hall Corporation had 100,000 shares of common stock outstanding at the beginning of the year. Hall issued 30,000 shares of common stock on May 1. On July 1, the company issued a 10% stock dividend. On September 1, Hall issued 1, 000, 10% bonds, each convertible into 21 shares of common stock. What is the weighted average number of shares to be used in computing basic and diluted EPS, assuming the convertible bonds are dilutive?Average shares, Average shares,　basic　　　　　　dilutive —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 8　Financial Reporting and Analysis Income Statements, Balance Sheets, and Cash Flow Statements

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 8　Financial Reporting and Analysis Income Statements, Balance Sheets, and Cash Flow Statements

单选题 编号：2689773

1. The Hall Corporation had 100,000 shares of common stock outstanding at the beginning of the year. Hall issued 30,000 shares of common stock on May 1. On July 1, the company issued a 10% stock dividend. On September 1, Hall issued 1, 000, 10% bonds, each convertible into 21 shares of common stock. What is the weighted average number of shares to be used in computing basic and diluted EPS, assuming the convertible bonds are dilutive?
Average shares, Average shares,
　basic　　　　　　dilutive

A.132,000　　　　139,000
B.132,000　　　　146,000
C.139,000　　　　146,000

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