Examlex
Briefly describe each of the cash management alternatives discussed in this chapter.
Dividends in Arrears
Outstanding dividends on cumulative preferred stock that have not been declared or paid for the prescribed dividend period.
Common Shareholders' Equity
The portion of a company's equity that belongs to common shareholders, representing their ownership interest.
Preferred Dividends
Dividends that are paid to preferred shareholders at a set rate before any dividends are paid to common shareholders.
Net Income
represents a company's total profit after all expenses, taxes, and costs have been subtracted from total revenue.
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