When Calculating Earnings Per Share, Preferred Dividends Are

question 103

Multiple Choice

When calculating earnings per share, preferred dividends are:

• A)added to net income in the numerator of the EPS calculation.
• B)added to common shares in the denominator of the EPS calculation.
• C)subtracted from common shares in the denominator of the EPS calculation.
• D)subtracted from net income in the numerator of the EPS calculation.

---

Definitions:

Maladaptive Behavior

Actions or tendencies that inhibit an individual’s ability to adjust to particular situations, often counterproductive to their well-being.

Irrational Thoughts

Ideas that are not based on reality or logical reasoning, often leading to negative emotions and behaviors.

Learning Perspective

An approach in psychology that emphasizes the role of environmental influences and experiences in shaping behavior through learning processes.

Unquestioned Ideas

Beliefs or assumptions that are accepted without examination or critical analysis, often taken for granted.