reported separately on the income statement 相关知识点: 试题来源: 解析 B 正确答案: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。 知识模块:金融英语业务知识反馈 收藏 ...
Basic earnings per common share $ 2.88 $ 3.72 $ 8.78 $ 7.83 $ 0.95 12.11 % Dividends per share $ 1.30 $ 1.30 $ 3.90 $ 3.90 $ - 0.00 % Earnings per share is computed by dividing net income, by the weighted averaged number of shares outstanding during the year. Total average sh...
Earnings Per Share NOTE 2 — EARNINGS PER SHARE Basic earnings per share ("EPS") is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed based on the weighted average number of shares of common stock plus the effect ...
刷刷题APP(shuashuati.com)是专业的大学生刷题搜题拍题答疑工具,刷刷题提供When earnings per share is computed, dividends on preferred stock are___.A.added because they represent earnings to the preferred stockholdersB.subtracted because they represent ea
When earnings per share is computed, pidends on preferred stock are___. 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...
Summary This chapter discusses various earnings per share (EPS) calculations procedures and presents various set of controls that can be used to ensure that the information used for the EPS calculations as well as the calculations themselves are correct. Earnings per share is an indicator widely use...
1.Price to earnings ratio=Market value per share of common / Earnings of per share.市盈率=普通股每股市价/每股收益。 2.Earnings per share of common stock would be computed as follows...普通股每股收益计算如下… 3.Its calculation and disclosure includes the basic earning per share and the dilu...
When earnings per share is computed, dividends on preferred stock are___.A.added because they represent earnings to the preferred stockholdersB.subtracted because they represent earnings to the preferred stockholdersC.ignored because the..
Earnings per share Earnings per share has been computed by dividing the net profit from ordinary activities attributable [...] sxccoe.com 每股盈利/(虧損 ) 截至二零零五年三月三十一日止三個月每股盈利金額約人民幣 2,425,000之計算是以股東應佔日常業務純利,除以在 二零零四年五月配售後198,860...
The International Financial Reporting Standards (IFRS) governing the calculation and disclosure of earnings per share (EPS) is International Accounting Standards (IAS) 33. When the entity's capital structure is simple, EPS is computed by simply dividing profit or loss by the average number of ...