Examlex
Which description identifies financial statements that are prepared for external users?
Earnings Per Share
A company's net profit divided by the number of its shares outstanding, indicating the amount of earnings attributable to each share of stock.
Payment Date
The date on which a dividend check is mailed.
Balance Sheet
A financial statement that shows a company's assets, liabilities, and shareholders' equity at a specific point in time, providing a basis for computing rates of return and evaluating its capital structure.
Cash Dividend
A payment made in cash to shareholders, typically distributed from a company's earnings.
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