Under U.S. GAAP, interest (and dividends) received must be reported in operating cash flow because interest (and dividend) income is reported on the income statement. Choice "b" is incorrect. Under U.S. GAAP, not IFRS, interest received must be reported only in operating cash flow because...
operating income divided by the par value of the common stock.E. net income divided by total shareholders equity.Difficulty level: MediumTopic: EARNINGS PER SHAREType: DEFINITIONS17. Dividends per share is equal to dividends paid:A. divided 17、 by the par value of common stock.B. divided ...
aThis is followed by the retained earnings statement, which is beginning retained earnings + net income - dividends = ending retained earnings or beginning retained earnings - net loss - dividends = ending retained earnings. The current ratio is current assets divided by current liabilities. The de...
Dividends can be taxed as ordinary income, but it depends on the type of dividend you're being taxed on. Figuring out your dividend tax rate starts with determining whether you're receiving ordinary or qualified dividends. Learn more about the different
It is possible to be overcapitalized orundercapitalized. Overcapitalization occurs when earnings are not enough to cover thecost of capital, such as interest payments to bondholders, or dividend payments to shareholders.Dividendsare cash payments made to shareholders by companies. Undercapitalization occ...
, the gross income metric used on the incometax returnincludes not just wages or salary but also other forms of income, such astips,capital gains, rental payments,dividends,alimony, pension, andinterest. After subtractingabove-the-line tax deductions, the result isadjusted gross income (AGI).1...
What factors influence the dividend policy of a company? Define the following term: Return on equity. Explain how to calculate participating dividends if sold for more than the par value. What is the definition of diluted earnings per share?
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
b. net income divided by the par value of the common stock. c. gross income multiplied by the par value of the common stock. d. operating income divided by the par value of the common stock. e. net income divided by total shareholders’ equity. DIVIDENDS PER SHARE b 17. Dividends per...
Cash dividendsdo not affect a company's overall income statement. However, they do decrease shareholders' equity and the company's cash balance by the same amount. They do not impact the income statement because the value of retained earnings on the income statement is reported after the dividen...