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提问人：网友zytkhr1 发布时间：2022-01-07

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On 1 October 20X4, Hoy Co had $2·5 million of equity share capital （shares of 50 cents

On 1 October 20X4, Hoy Co had $2·5 million of equity share capital (shares of 50 cents each)in issue. No new shares were issued during the year ended 30 September 20X5, but on that date there were outstanding share options which had a dilutive effect equivalent to issuing 1·2 million shares for no consideration. Hoy’s profit after tax for the year ended 30 September 20X5 was $1,550,000.

In accordance with IAS 33 Earnings Per Share, what is Hoy’s diluted earnings per share for the year ended 30 September 20X5？

A、$0·25

B、$0·41

C、$0·31

D、$0·42

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第2题

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B. By touching the wristband

C. By checking the driving time

D. By pressing the steering wheel

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B. stops working properly

C. opens the window for the driver

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第3题

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第7题

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第8题

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第9题

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C、3.2%

D、4.1%

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