2. 职称英语
  3. When earnings per share is computed, dividends on preferred stock are______.A、ad

When earnings per share is computed, dividends on preferred stock are______.A、ad

游客2025-06-21  15
问题 When earnings per share is computed, dividends on preferred stock are______.
选项 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 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。
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