When Computing Earnings Per Share, Preferred Dividends Are

question 77

Multiple Choice

When computing earnings per share, preferred dividends are:

• A)subtracted from common shares in the denominator of the EPS calculation.
• B)subtracted from net income in the numerator of the EPS calculation.
• C)added to net income in the numerator of the EPS calculation.
• D)added to common shares in the denominator of the EPS calculation.

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Definitions:

Supply Chain

The network of all the individuals, organizations, resources, activities, and technology involved in the creation and sale of a product, from the delivery of source materials from the supplier to the manufacturer, and ultimately to the consumer.

Slotting Allowances

Fees paid by manufacturers or vendors to retailers in order to have their products placed in more favorable shelf locations or to gain inclusion in a store assortment.

Category Management

A retail and purchasing concept where the range of products purchased by a business or sold by a retailer is managed as a strategic business unit.

Merchandising Technique

Strategies and practices employed by companies to promote the sale of goods, often through effective display and presentation in retail environments.