Select the Best Statement

question 29

Multiple Choice

Select the best statement.

• A)Chemical changes provide the only valid basis for identification of a substance.
• B)Chemical changes are easily reversed by altering the temperature of the system.
• C)Chemical changes always produce substances different from the starting materials.
• D)Chemical changes are associated primarily with extensive properties.
• E)Chemical changes are accompanied by changes in the total mass of the substances involved.

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Definitions:

Cumulative Preferred Shares

A type of preferred stock where dividends accumulate if not paid in a given year and must be paid out before any dividends can go to common stockholders.

Contributed Surplus

The excess amount paid by investors over the par value of shares, recorded in the shareholders' equity section of the balance sheet.

Retained Earnings

The amount of net earnings not distributed to shareholders as dividends but reinvested in the business or kept as reserves.

Accumulated Other Comprehensive Income

A component of shareholders' equity on the balance sheet, representing gains and losses not reflected in net income, such as foreign currency items, unrealized gains/losses on certain investments, and pension plan adjustments.