掃碼下載APP
及時接收最新考試資訊及
備考信息
既然想要享受成功帶來的幸福感,就不要埋怨行動過程中的痛苦與艱難,準備USCPA考試也是如此。小編為大家準備了AICPA知識點:treasury stock method 庫存股份法,一起來學習吧!
Treasury Stock Method
The treasury stock method is used to calculate the net increase in shares outstanding if in-the-money options and warrants were to be exercised. This information is included in the calculation of diluted earnings per share, expanding the number of shares and therefore reducing the amount of earnings per share.
The treasury stock method employs the following sequence of assumptions and calculations:
Assume that options and warrants are exercised at the beginning of the reporting period. If they were actually exercised later in the reporting period, use the actual date of exercise.
The proceeds garnered by the presumed option or warrant exercise is assumed to be used to purchase common stock at the average market price during the reporting period.
The difference between the number of shares assumed to have been issued and the number of shares assumed to have been purchased is then added to the denominator of the computation of diluted earnings per share.
網校為大家整理了一套電子版AICPA備考資料:點擊領取2019年AICPA電子版備考資料>>>不知道是否具備考試資格的小伙伴可以點擊這里免費預評估考試資格,網校考務老師幫大家快速定位!
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 三级久久| 久久国产福利 | 久久99精品久久久久久噜噜 | 国产午夜在线 | 国产精品视频一区二区三区不卡 | 精品一区二区三区国产 | 国v精品久久久网 | 国产资源福利 | 一区在线播放 | 99在线精品视频 | 成人高清av | 欧美精品免费在线观看 | 久在线视频 | 精品一区二区三区久久 | 91久久久久 | 亚洲性无码av在线 | 国产ts一区| 久久国产一区二区三区 | 国产一区二区精品在线 | 成人不卡视频 | 高清国产一区二区三区 | 国产美女一区二区 | 久久这里只有精品首页 | 成年免费视频 | 中文字幕在线视频观看 | 精品中文字幕一区 | 成人在线免费视频观看 | 久久久精品国产 | 国产精品福利视频一区 | 美一级片 | av福利在线| 国产亚洲欧美另类一区二区三区 | 精品久久中文字幕 | 日韩视频在线免费观看 | 国产黄a| 99re8在线精品视频免费播放 | 亚洲一区在线播放 | 激情在线视频 | av黄色网| 在线一二区 | 亚偷熟乱区自拍 |