首页
登录
职称英语
When earnings per share is computed, dividends on preferred stock are______.A、ad
When earnings per share is computed, dividends on preferred stock are______.A、ad
游客
2025-06-21
14
管理
问题
When earnings per share is computed, dividends on preferred stock are______.
选项
A、added because they represent earnings to the preferred stockholders
B、subtracted because they represent earnings to the preferred stockholders
C、ignored because they do not pertain to the common stock
D、reported separately on the income statement
答案
B
解析
答案为B项。earnings per share,EPS“每股净收益”,是本年盈余与普通股流通股数的比值,在计算时应将优先股的红利排除在外。故本题选B项。
转载请注明原文地址:http://tihaiku.com/zcyy/4127495.html
相关试题推荐
Whenearningspershareiscomputed,dividendsonpreferredstockare______.A、ad
Preferredstockholdersreceive______.A、couponpaymentsB、fixeddividendpayments
Commonstockcarbedistinguishedfrompreferredstockbyitsfeatureof______.A
Successfulfinancialintermediarieshavehigherearningsontheirinvestmentsbe
Therearetwomaintypesofstocks:commonstockandpreferredstock.Commo
Therearetwomaintypesofstocks:commonstockandpreferredstock.Commo
Therearetwomaintypesofstocks:commonstockandpreferredstock.Common
Therearetwomaintypesofstocks:commonstockandpreferredstock.Common
Therearetwomaintypesofstocks:commonstockandpreferredstock.Common
Thepreferredstockholdersaredeemedtohavethepriority______.A、toreceivedi
随机试题
Thereare10blanksinthepassage.Usethewords(phrases)giveninthebox
Manybankersmaybeworriedaboutwhethersomefancyproductdreamedupmigh
温度是化工生产的重要条件之一,正确控制反应温度不仅是保证产品质量、降低能源消耗所
下列无机结合料稳定材料振动压实试验说法正确的是()。A.该试验适用于在室内对水
下列关于低经营杠杆企业的说法中,正确的选项有()。 A.固定成本占有较大的比
大连商品交易所滚动交割的交割结算价为()结算价。A.申请日 B.交收日 C
心理测量结果如果与临床观察、会谈的结论不一致,应该()。多选A.重新进行会谈
基础心理学是研究()。 (A)正常成人心理现象的心理学基础学科 (B
女性,30岁,右下腹痛,腹泻,无脓血,无里急后重,粪便检查找到阿米巴包囊体,治疗
根据物权法律制度的规定,以特定财产作为抵押物的,抵押权须办理抵押登记才能设立。下
最新回复
(
0
)