A Preferred Dividend Claim Should Be Subtracted from Income to Compute

question 120

Multiple Choice

A preferred dividend claim should be subtracted from income to compute basic EPS if the preferred shares are:

• A)Participating, nonconvertible, noncumulative, and the dividend has not been declared.
• B)Noncumulative, nonconvertible, non-participating, and the dividend has been declared.
• C)Noncumulative, nonconvertible, and a dividend has not been declared; however, a dividend was paid this year in fulfillment of the obligation from last year's declaration.
• D)Noncumulative, nonconvertible, and the company would like to declare a dividend; however, by law they can't because of a debit balance in the retained earnings account.

Understand the role and characteristics of attitudes in personal development.

Explain the process of making judgments and choosing actions based on behavior components.

Assess the impact of perception differences on understanding reality.

Evaluate the relationship between personality traits and emotional and mental health.

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Definitions:

Blaming the Victim

A phenomenon where the victim of a crime or any wrongful act is held entirely or partially responsible for the harm that befell them.

Attitude

A psychological construct representing an individual's degree of like or dislike for an item.

Belief

An acceptance that something exists or is true, especially one without proof.

Fundamental Attribution Error

A cognitive bias that causes people to overemphasize personal characteristics and ignore situational factors in judging others' behavior.