Reference no: EM131015119
1. In calculating diluted earnings per share, which should be included:
a. The weighted average number of preferred shares outstanding.
b. Undeclared dividends on nonconvertible noncumulative preferred shares.
c. The amount of cash dividends declared on common shares.
d. Common shares resulting from the assumed conversion of bonds
2. Sunset Inc. issued a 10% common stock dividend on May 1st. The common shares at the beginning of the year were 200,000. They also issued another 40,000 shares on Nov 1st. What is the weighted average common shares if these were the only changes in the shares during the year (rounded)?
a. 226,665
b. 220,000
c. 243,333
d. 260,000
3. When computing earnings per share on common stock, dividends on cumulative, nonconvertible preferred stock should be
a. deducted from net income only if the dividends were declared
b. deducted from net income regardless of whether the dividends were declared
c. deducted from net income only if stock price is above par value
d. Deducted from diluted earnings per share but not basic earnings per share
4. What is the correct treatment of a stock dividend issued in mid-year when computing the weighted-average number of common shares outstanding for earnings per share purposes?
a. The stock dividend should be weighted by the length of time that the additional number of shares are outstanding during the period.
b. The stock dividend should be included in the weighted-average number of common shares outstanding only if the additional shares result in a decrease of earnings per share.
c. The stock dividend should be weighted as if the additional shares were issued at the beginning of the year.
d. The stock dividend should be ignored since no additional capital was received.
5. When computing diluted earnings per share, stock options are
a. Included in the computation only if they are dilutive
b. Included in the computation only if they are antidilutive
c. Included in the computation only if they were exercised
d. Included in the computation of basic EPS only
6. On December 31, 2014, Stanley, Inc. had 600,000 shares of common stock issued and outstanding. Stanley issued a 10 percent stock dividend on July 1, 2015. On October 1, 2015, Stanley reacquired 48,000 shares of its common stock and recorded the purchase using the cost method of accounting for treasury stock. What number of shares should be used in computing basic earnings per share for the year ended December 31, 2015?
a. 612,000
b. 618,000
c. 648,000
d. 660,000
Assignment - risk management issue
: Assignment - Risk Management Issue. Task Description: You are required to identify a specific risk management issue and write an essay of approximately 1.500 words which explains the background to the issue and its significance to the industry
|
New coating for transparencies
: A chemist is working on a new coating for transparencies used in ink-jet printers. The current formulation causes the transparency to curl. There are two components the chemist has data on that are believed to affect curl. The data from this study..
|
Describe a certain kind of idealised oscillation
: Describe a certain kind of idealised oscillation - Why then do physicists make such a big deal out of studying SHM?
|
Mandatory or voluntary water restrictions
: In 2002, Colorado experienced a drought and many towns on the front range issued either mandatory or voluntary water restrictions on outdoor watering. The data file drought .txt contains data from five front range towns on their June 2001 and June..
|
What is the weighted average common shares
: On December 31, 2014, Stanley, Inc. had 600,000 shares of common stock issued and outstanding. Stanley issued a 10 percent stock dividend on July 1, 2015. On October 1, 2015, Stanley reacquired 48,000 shares of its common stock and recorded the pu..
|
Calculate the line integral on the line segment
: Calculate the line integral ∫c dz on the line segment from (0,0) to (2,2). On this line segment, y=x and x=y. Calculate the line integral ∫c dz on the path going from (0,0) to (0,2) and then to (2,2) (rectangular path).
|
Find the line tangent to the curve graph
: A function satisfies f(0) = 3 and f(2) = e2 + 2 and f'(3) = e3, figure out a function f(x) that happenes to satisfy these conditions, then find the line tangent to the curve graph of f(x) when x = 3, sketch the graph of f(x)and the tangent line.
|
Explain influence coefficients
: Explain influence coefficients - influence coefficients in simple harmonic motion in physics.
|
The benefits of the project and the value of the stakeholder
: Write a brief opening statement in which you reiterate project deliverables and communicate changes. Emphasize the benefits of the project and the value of the stakeholders' and management's patience and support.
|