CFA一级财务报表分析中的 EPS相关的CFA考试题你做了没有呢？如果你没有做过的话，跟着小编一起看看下面的这道考题！看看你能用多长的时间做出来！
Given the following information, how many shares should be used in computing diluted EPS?
300,000 shares outstanding. 100,000 warrants exercisable at $50 per share. Average share price is $55. Year-end share price is $60.
A 9,091.
B 90,909.
C 309,091.
这就是这道题的完整答案，不知道你用了多长的时间呢？2021年CFA考试是需要考生机考的，考试做题需要90秒一道题，不知道你达到标准了没有？还是你远远超出这个呢？
C Since the exercise price of the warrants is less than the average share price, the warrants are dilutive. Using the treasury stock method to determine the denominator impact:×100,000 shares = 9,091 shares Thus, the denominator will increase by 9,091 shares to 309,091 shares. The question asks for the total, not just the impact of the warrants.
小编将考试中的考试答案以及解析告诉你了，不知道你知道核心词汇你知道吗？Average price：平均价格，是指一种证券或一组证券现时价格的平均数。
