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When earnings per share is computed, dividends 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 separately on the income statement
答案
更多“When earnings per share is computed, dividends on preferred stock are______.A．added becaus”相关的问题
第3题
Man: It was a nasty joke for investors today who had dismissed Y2K as much ado about nothing. Shares of IBM plunged almost 20 per cent on unexpected news that the drop of the Y2K spending is having a big impact on big blue. The problem is businesses that paid IBM and other technology companies tens of billions of dollars last year to make sure their computer systems were ready for the year 2000 have now stopped spending, at least until sometime next year.
Woman: Many corporations say that they've bought their computers. They've switched their software, it's Y2K compliant. And they just don't want to touch that installation, they don't want to risk something going wrong after they worked so hard to make sure that everything is going to work.
Man: IBM is the most prominent casualty of the technology spending freeze, but others are suffering as well. On Monday shares of Lexmark International, a computer printing company, dropped 30 per cent. Purchases of new printers have been postponed until after the new millennium. Shares of Computer Horizons, which installs business software, have fallen more than 75 percent. Last year the company had its best year ever. What worries Wall Street now is how many other companies who think their businesses are fine will find their earnings decimated by the drop of Y2K spending. A company as big as IBM could underestimate the risk. others could also be fooled.
？You will hear a radio interview between an economist and a journalist．
？For each question(23-30)，mark one Ietter(A，B or C)for the correct answer．
？After you have listened once，replay the recording．
When it was over, the Dow Jones Industrial Average dropped 94 points to close at
A．10 217
B．10 297
C．10 317
第4题
TradingHouse.com
Three Stocks to Watch
By Dallas Simon
Any traders interested in expanding their portfolio should watch how these three stocks perform. in the market this week.
Last Thursday, Reese Systems (RES) announced plans to buy Quentice Software Group for $220 million. If the deal is approved, it should add $0.05 earnings per share to Reese Systems' stock by Friday.
Michigan St. John (MSJ) will announce its quarterly earnings Wednesday morning. Analysts expect the securities company to be at $1.67 earnings per share.
Brilliance, Inc. (BLI) matched its earnings on Monday afternoon with $0.25 earnings per share.
What did Reese Systems announce the previous Thursday？
A．Its quarterly earnings
B．That its CEO would resign
C．That it will buy another company
D．Its projected profits for the following month
第5题
A.The year-end number of shares outstandin
B.The beginning of the year number of shares outstandin
C.The average of the beginning and the year-end number of shares outstandin
D.The weighted average of shares outstanding for the year.
第6题
According to the article, the main reason to look at net sales first is that
A．they tell how much profit the company has earned.
B．they have nothing to do with advertising.
C．they are not affected by selling off a plant.
D．they are not so easily manipulated by the management as earnings per share.
第7题
Investors applauded the result, driving Alinta shares up 5. 6. percent to about a 5-month high of A $6.81.
Alinta, whose $1.24 billion purchase of U. S. -based Duke Energy Corp's Asia-Pacific power assets in March transformed it from Western Australia's biggest gas retailer and distributor into a national player, said acquisitions would remain a key part of its growth strategy.
"We'll continue to pursue... anywhere from 20—100 percent ownership, but more importantly the operational rights and fees that go with that for operating these assets," Alinta Chief Executive Officer Bob Browning told a briefing.
Alinta said net profit for the 6 months ended June 30 was A $45.6 million ($32.8 million), up from A $28.1 million. "The consensus for the full year was around A $62 million and they've more or less blown that out of the water with their guidance for the next half," said Patersons Securities analyst Rob Brierley.
When it bought the Duke operations, Alinta said calendar 2004 earnings per share would be 27.6 cents a share and flagged a dividend of 38 cents a share.
On Thursday, it lifted that forecast.
"Given the strong first-half performance by Alinta, the full-year forecast has now been adjusted to 32—35 cents diluted EPS (earnings per share) for the full 2004 financial year," Alinta said, adding full-year dividends would be 40 to 42 cents a share. It said the target excludes a one-off gain on the sale of telecommunications group Uecomm.
Browning said Alinta was seeking a 20—25 percent stake in the Dampier-to-Bunbury pipeline in Western Australia state and would team up with Macquarie Bank Ltd. and Alcoa Inc. to lodge a bid by the Aug. 27 deadline.
"The majority of the ownership would, be held by Macquarie and ultimately DUET," Browning told Reuters, referring to a A $565 million utility investment fund partly managed by Macquarie Bank.
Alinta and Alcoa are two of the biggest customers for the gas pipeline, which is controlled by U. S. -based Epic Energy but fell into receivership in April after creditors owed A $1.85 billion ended a debt standstill.
Epic is controlled by America's largest natural gas pipeline operator, El Paso Corp. and U. S. utility giant Dominion Resources Inc..
Browning said Alinta had no immediate plans to sell any of the Duke assets—comprising 2,300 km (1,380 miles) of pipelines and 450 megawatts of thermal power generation—and was looking at ways to leverage them and grow profits.
By early afternoon Alinta shares had eased off their highs to stand 5 percent higher at A $6.77 in a slightly firmer overall market. ($1=A $1.39)
The net profit of. Alinta in the first half of last year was ______ .
A．A $62 million
B．A $45.6 million
C．A $28.1 million
D．A $27 million
第8题
A．increase earnings per share
B．minimize the income taxes paid on the results of ongoing operations
C．prevent unusual losses from recurring
D．assist users of the income statement in evaluating the profitability of normal, ongoing operations
第9题
A、3.00 yuan.
B、2.50 yuan.
C、2.40 yuan.
D、2.00 yuan.
第10题
According to the article，the main reason to look at net sales first is that
A.they tell how much profit the company has eamed．
B.they have nothing to do with advertising．
C.they are not affected by selling off a plant．
D.they are not so easily manipulated by the management as earnings per share．
