B. [Sales − Cost of Goods Sold] / Number of Preferred Shares Outstanding.C. [Net Income – Preferred Dividends] / Weighted Average Number of Common Shares Outstanding. 正确答案:C 分享到: 答案解析: The basic EPS calculation does not consider the effects of any dilutive securities in the ...
Fundamental Equations for Sound Bytes QUANTITATIVE METHODS: SOUND BYTE 2 Effective Annual Rate:EAR = (1 + r )m - 1.0 Future Value:FV = PV (1 + r)n Present Value:n r)(1FV = FV/(1 + r)n = FV (1 + r)–n PV += Future Value of Ordinary Annuity:PMT ⎥⎦⎤...
Inventory and Cost of Goods Sold Depreciation Payroll Accounting View PRO Plus Features JoinPROorPRO Plusand Get Lifetime Access to Our Premium Materials Read all 2,928 reviews Features PRO PRO Plus Lifetime Access (One-Time Fee) Explanations ...
Gross profit margin only deducts the cost of goods sold (COGS), whereas operating margin deducts COGS as well as operating expenses. Then net profit margin has all expenses deducted from its calculation. The inputs for profit margin formulas can be found on the income statement....
Certificate - Inventory and Cost of Goods Sold Certificate - Depreciation Certificate - Payroll Accounting Earn Badges and Points Medal Rankings Activity Streaks Custom Public Profile Page of Achievements Join PRO Join PRO Plus About the Author For the past 52 years, Harold Averkamp (CPA...
AnEnglishTextbookforAccountants SomefundamentalprinciplesoftheGAAP:HistoricalCostObjectivityRevenueRecognitionPrincipleMatchingPrinciple AnEnglishTextbookforAccountants Thebasicassumptionsofaccounting: GoingConcernAssumption MonetaryUnitAssumption EconomicEntityAssumption AccountingPeriodAssumption An...
Examplesofexpenseincludecostofgoodssold,administrativeexpenses,sellingexpenses,andfinancialexpenses. 费用的例子有销货成本、管理费用、销售费用、以及财务费用。 NetEarnings(orNetLoss) 利润(或亏损) NetEarnings (or Net Loss) are the result of matching revenues with expenses. ...
The standard equation for computing basic earnings per share (EPS) is: A. [Net Income − Common Dividends] / Weighted Average Number of Common Shares Outstanding. B. [Sales − Cost of Goods Sold] / Number of Preferred Shares Outstanding. C. [Net Income – Preferred Dividends] / Weighted...
What is the effect of this entry on the accounting equation? Cost of Goods Sold $6,000 Inventory $6,000 a. Assets and Stockholders' Equity will decrease. b. Assets will decrease and Stockholders' Equity will increase. c. Assets and ...
Take a look at how this formula can be used to maximize profits for a company: If the margin on a product is 20% and the total cost for production is $1 million, then by using this formula we would find that marginal cost for production would be $250,000, and marginal revenue would...