Earnings Per Share Differs from Operating Cash Flow Per Share

question 50

Multiple Choice

Earnings per share differs from operating cash flow per share in that

• A) EPS uses less shares in its calculation than cash flow per share does.
• B) EPS uses net income and operating cash flow uses actual cash flow per share.
• C) EPS is a market ratio.
• D) EPS uses the balance sheet and the income statement.

---

Definitions:

Brachiocephalic Vein

A major vein formed by the union of the internal jugular and subclavian veins that carries deoxygenated blood to the heart.

Internal Iliac Vein

A vein that drains blood from the pelvis and lower limbs back towards the heart, merging with the external iliac vein to form the common iliac vein.

Femoral Vein

A major blood vessel in the thigh that carries deoxygenated blood from the lower limb back to the heart.

Anterior Tibial Vein

The anterior tibial vein is a blood vessel that drains oxygen-depleted blood from the front portion of the lower leg to the popliteal vein.