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77.27）＝0.70（元）（4）借：应付利息 1 500贷：银行存款 1 500（5）转换的股数＝（50 000－2 227.3＋410.91）/10/2＝2 409.18（万股）借：应付债券—可转换公司债券（面值） 25 000（50 000/2）资本公积—其他资本公积 1 313.65（2 627.3/2）贷：股本 2 409.18应付债券—可转换公司债券（利息调整）908.20［（2 227.3－410.91）/2］资本公积—股本溢价 22 996.27Answer:（1） Fair value of liability in the convertible bond＝50 000×1.8219＋50 000×3%×4.4518＝47 772.7 （in ten thousands yuan）Fair value of equity＝50 400—47 772.7＝2 627.3（in ten thousands yuan）Dr: Bank deposit 50 400Dr: Bond payable—convertible bond （interest adjustment） 2 227.3Cr: Bond payable—convertible bond （book value） 50 000Cr: Capital reserve—other capital reserve 2627.3（2） Interest accrual of convertible bond on December 31, 2008＝50 000×3%＝1500（in ten thousands yuan）Interest expense＝47 772.7×4%＝1 910.91（in ten thousands yuan）Dr: Financial expense 1 910.91Cr: Interest payable 1 500Cr: Bond payable—convertible bond （interest adjustment） 410.91（3） Basic earnings per share＝30 000/40 000＝0.75Calculate the diluted earnings per share:Profit accretion after conversion＝47 772.7×4%×（1—25%）＝1 433.18（in ten thousands yuan）Shares increased after conversion＝（50 000－2 227.3）/10×1＝4 777.27（in ten thousands）Earnings per incremental share＝1 433.18/47 772.7＝0.3（yuan）Due to the diluted effect of convertible bond, diluted EPS is less than basic EPSDiluted EPS＝（30 000＋1 433.18）/（40 000 ＋ 4 777.27）＝0.7（yuan）Dr: Interest payable 1500Cr: Bank deposit 1500（5） Accretion of shares＝（50 000—2 227.3＋410.91）/10/2＝2 409.18（in ten thousands share）Dr: Bond payable—convertible bond （book value） 25 000 （50 000/2）Dr: Capital reserve—other capital reserve 1 313.65（2627.3/2）Cr: Share capital 2 409.18Cr: Bond payable—convertible bond （interest adjustment） 908.20 [（2 227.3—
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