Question

求高手帮忙做个会计题 英文的

Here are the transactions that are under consideration for 2010:

June 1: Issue 6%, $1,000 bonds at a total price of $5 million. Each $1,000 certificate is convertible into 100 shares of common stock. The par value and market value of the convertible bonds are the same.

July 15: Issue 300,000 shares of common stock at $3 per share.

August 1: Issue 20,000 shares of 5% cumulative preferred stock ($150 par), with each share convertible into 19 shares of common stock. Dividends are paid on the preferred stock on June 30 and December 31 of each year. The stock would be issued at par.

October 1: Issue 200,000 shares of common stock for $3 per share.

December 1: Issue 100,000 shares of common stock for $3 per share.

Compute basic earnings per share and diluted EPS given the new capital structure following this financing plan. The forecasted net income for 2010 is $331,500, and the tax rate for CM 2 is 35%. The number of Common shares issued and outstanding at the beginning of 2010 was 440,000.
请在18小时内回答 额外悬赏50分
主要就是
August 1: Issue 20,000 shares of 5% cumulative preferred stock ($150 par), with each share convertible into 19 shares of common stock. Dividends are paid on the preferred stock on June 30 and December 31 of each year. The stock would be issued at par.
应该怎么算

Answer 1

这是正在考虑交易2010年:

6月1日发布6%,1000美元债券在总价值500万美元。每1000美元的可转换成100股证书的普通股。帐面价值和市场价值的可转换债券是相同的。

7月15日发布30万股普通股每股3美元。

8月1日发布2 5%的股份累积优先股(150美元,每股par)转换为19的普通股份股票。股息的优先股在6月30日的12月31日,每年。将发行的股票在标准。

10月1日发布20万股普通股每股3美元。

12月1日发布10万股普通股每股3美元。

计算基础的每股收益和稀释办事在这种新资本结构在这个财务计划。预计2010年人均纯收入,331,500美元的税率CM 2是35%。普通股票发行数量和优秀2010年之初44万