In Determining Basic Earnings Per Share,the Annual Dividend on Convertible

question 101

Multiple Choice

In determining basic earnings per share,the annual dividend on convertible cumulative preferred shares,which are not a dilutive convertible security,should be:

• A) Added back to net income whether declared or not.
• B) Disregarded.
• C) Deducted from net income only if declared.
• D) Deducted from net income whether declared or not.

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Definitions:

Questionnaires

A tool used in studies that includes various questions designed to collect data from participants.

Holt-Winters Multiplicative Model

A forecasting technique that models time series data with seasonal variations using a multiplicative method to capture trend and seasonality.

Holt-Winters Additive Model

A mathematical approach for time series forecasting that accounts for trends and seasonality, using addition for seasonal effects.

Seasonality

The occurrence of variations that are predictable and repeat over a specific period within a year, often seen in industries like retail and agriculture.