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Hello. According to the provisions of the Accounting Standards for Business Enterprises No. 34 - Earnings per Share (2006), if the number of outstanding ordinary shares or potential ordinary shares increases or decreases due to the distribution of ** dividends, the conversion of provident fund into capital, and the share split, but does not affect the amount of owners' equity, the earnings per share of each reporting period shall be recalculated according to the adjusted number of shares.
The fundamental reason for the above provisions is that "it does not affect the amount of owners' equity and does not change the profitability of the enterprise" (see Accounting Standard for Business Enterprises No. 34 - Earnings per Share Application Guide).
Therefore, although the dividend of 360,000 shares (120 * was actually distributed on July 1, 2005, the ordinary shares issued should be deemed to have been issued at the beginning of the year when calculating the outstanding ordinary shares. Therefore, the applicable weight of the number of shares should be 1, i.e., the weighted average number of ordinary shares outstanding in 2005 = (100 + 20 + 36) * 12 12) = 1.56 million shares.
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The main reason is that there may be favoritism, malice, misjudgment and other situations among the judges. These abnormal ratings can affect the fairness of the competition.
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Why does the weighted average decrease as the number increases? Because the good outweigh the bad.
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Why does the weighted average decrease as the number increases? Because of the change in value.
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Why does the weighted average decrease as the number increases? I don't know.
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Weighted averageThis is to multiply each value by the corresponding weight, then sum it up to get the overall value, and divide it by the total number of units.
The size of the weighted average depends not only on the size of the values (variable values) of each unit in the population, but also on the number of occurrences (frequency) of each value, which is called a weight because the number of occurrences of each value plays a trade-off role in its impact on the average.
Because the weighted average Universiade is calculated according to the difference in weights, it is also called the weighted average.
In everyday life, people often understand "weight" as the "weight" of things, so in this article, we do not distinguish between the two words.
Significance. Weighting is a relative concept for a certain indicator. The weight of an indicator refers to the relative importance of the indicator in the overall evaluation.
The weight indicates that in the evaluation process, it is the quantitative allocation of the importance of different aspects of the evaluated object, and the role of each evaluation factor in the overall evaluation is treated differently. In fact, an evaluation without focus is not an objective evaluation.
In our daily lives, we often come across cases of calculating weighted averages. For example, when a college student applies for employment, his grades will be calculated according to his professional knowledge, work experience, and appearance image according to a certain weight, which uses a weighted average.
The weighted mean reflects the impact of individual data importance levels in a set of data on the overall concentration trend.
The weights in the weighted average have a clear meaning - it indicates the importance of a certain data in a set of data, so the weighted average effect must be studied in the context of specific cases. Understand that the size of the weighted average is not only related to each data in a set of data, but also affected by the weight of each data. The greater the weight.
The greater the impact on the average effect size. The other way around, the smaller it is.
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The average is the sum of all the data in a set of data, divided by the number of pieces of data. The mean in elementary school mathematics generally refers to the arithmetic mean, which is the quotient of a set of data divided by the number of data in this group. In statistics, the arithmetic mean is often used to represent the general level of a statistical object, which is a statistic that describes the location in a data set.
It can be used to reflect the general and average of a set of data, and it can also be used to compare different sets of data to see the differences between groups. The situation of using averages to represent a set of data has the characteristics of being intuitive and concise, so it is often used in daily life, such as average speed, average height, average output, average grade, and so on.
The weighted average is the average of the data with different weights, and the weighted average is to calculate the original data according to a reasonable proportion, if n numbers, x1 appears f1 times, x2 appears f2 times, and ,..., xk appears fk times, then.
It's called x1, x2, 、..., a weighted average of xk. f1、f2、…, fk is x1, x2 、..., xk.
Formula: , where.
f1、f2、…, fk is called weight.
Note: 1) The English word for "right" is weight, which indicates the importance of the data. That is, the power of the data reflects the relative "importance" of the data.
2) The average is a special case of the weighted average, that is, when the weights of the items are equal, the weighted average is the arithmetic average.
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Averages are just a special way of weighting.
80 points for the half-term exam and 70 points for the final exam.
How is the final score determined?
You can't write both of your grades in vain.
Then we need to use a method to process the next two data and finally get a result.
If 40% of the half-term exam score and 60% of the final exam score are required, this is the weight
The actual score for the half-term exam is 80* = 32 points.
The actual score for the final exam is 70*42 points.
The total score is 32 + 42 = 74 points.
If you take the average of the two, it is actually the final exam and the half-term exam have the same weight.
80* points. The name weighted average makes people think that the weights are a derivative of the average, but in fact, the opposite is true, taking the average is a special weighting method.
You can't say that Lao Tzu was born to a son just because he first learned from his son and then Gao Zi from Gao Tao.
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The role is the quantitative allocation of the importance of the different aspects of the object being evaluated.
When calculating the weighted average, weights are often used to reflect the importance of the corresponding data: the larger the weight, the more important the data.
1. The meaning of rights.
Rights have two meanings: the number of data occurrences; Percentage of data.
The larger the weight, the greater the proportion of data in the population, and the greater its impact on the weighted average.
2. Definition of rights.
"Weight" refers to a proportion and fraction, and the weighted average is to multiply each value by the corresponding weight, then add it up to get the overall value, and divide it by the total number of units.
The size of the weighted average depends not only on the size of the values for each unit in the population (variable values), but also on the number of occurrences of each value (frequency).
Since the number of occurrences of each value plays a trade-off role in its impact on the average, it is called a weight.
Because the weighted average is calculated according to the difference in weights, it is also called the weighted average.
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