Examlex
The account title used for recording the payment of rent in advance for an office building is ________.
Noncumulative
Pertains to dividends that, if missed by a company, are not required to be paid out to shareholders in the future.
Diluted Earnings Per Share
A calculation of earnings per share that includes potential shares from convertible securities, providing a "worst-case" scenario of earnings per share.
Basic Earnings
The amount of profit attributable to shareholders before deductions for preferred dividends, calculated on a per-share basis.
Continuing Operations
The portions of a business’s activities expected to continue for the foreseeable future, as opposed to activities that are being discontinued or phased out.
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