µo«H¤H: Hsinger (Hsinger)    ¬ÝªO: accounting
¤é´Á: Fri Jun 23 09:34:01 2000
¼ÐÃD: Re: EPS

==> essent (§Ú¥Ï¤F¨k¤H(g) ªº¤å³¹¤¤´£¨ì:
>        ¥ß¤¯¤½¥q¤K¤Q¤K¦~«×·l¯q¸ê®Æ¦p¤U:
>        «D±`¶µ¥Øªº²b§Q          1,300,000
>        «D±`¶µ¥Ø-§Q¯q(µ|«á²bÃB) 1,500,000
>        ¥»´Á²b§Q                2,800,000
>        A´¶³qªÑ¨CªÑ­±ÃB10,¤K¤Q¤C¦~©³¬y³q¦b¥~¦³300,000ªÑ,¤K¤Q¤K¦~¤G¤ë¤@¤é
>         ªÑ²¼¤À³Î¤@ªÑ¤À¬°¤GªÑ,¤T¤ë¤@¤é¼W¸êµo¦æ280,000ªÑ,¤»¤ë¤@¤é¤éÁʦ^®wÂÃ
>         ªÑ40,000ªÑ,¤C¤ë¤@¤é±N®wÂêѥþ³¡¥X°â°
>        B´¶³qªÑ¨CªÑ¥«»ù¥þ¦~¥­§¡37.5 ¦~©³40
>        C¤K¤Q¤K¦~ªìµo¦æ25,000±i»{ªÑµý,¨C±iµo¦æ»ù®æ6¤¸,¨C±i»{ªÑµý¥i«ö¨CªÑ60
>         ¤¸»ù®æ»{Áʤ@ªÑ¤§´¶³qªÑ,ªÑ²¼¤À³Î«á¥i«ö30¤¸»ù®æ»{ÁʤGªÑ
>        D¤K¤Q¤K¦~¤C¤ë¤@¤éµo¦æ12%¥iÂà´«¤½¥q¶Å,­±­È¬°12,000,000¤¸,¨C¤@¤d¤¸¥i´«
>         ´¶³qªÑ¤T¤QªÑ,µo¦æ»ù®æ11,800,000(¸Ó¶Å¨é¤G¤Q¦~´Á,«öª½½uªkÅu¾P·¸»ù),
>         ¸Ó¶Å¨é¤½¥­§Q²v¬°12.6%
>        E¤K¤Q¤K¦~«×A¯Å¶Å¨é¥­§¡§Q²v¬°15%,µ|²v45%
>        ¸Õ§@¤K¤Q¤K¦~«×¦UºØ¨CªÑ¬Õ¾l¤§Á`ÃB
>        (a)²³æ¨CªÑ¬Õ¾l

    ¥[ÅvªÑ¼Æ=805,000 2,800,000/805,000=3.48

>        (b)°ò¥»¨CªÑ¬Õ¾l

    25,000*2-25,000*30*2/37.5=10,000..­p¤J»{ªÑÅv«á¼W¥[¤§ªÑ¼Æ
    2,800,000/(805,000+10,000)=3.44
    ¥iÂà´«¤½¥q¶Å¨Ã«D¬ù·í´¶³qªÑ  

>        (c)¥R¤Àµ}ÄÀ¨CªÑ¬Õ¾l

    805,000+25,000*2-25,000*30*2/40+12,000,000/1,000*30=1,177,500
    (12,000,000*12%+200,000/20)*(1-45%)=797,500..¥i¸`¬Ù¤§§Q®§¶O¥Î
    (2,800,000+797,500)/1,177,500=3.06
    §A¨Sµ¹µª®× §Ú¤]¤£ª¾¹D¹ï¤£¹ï ^_^

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