The Numerator in Calculating Earnings Per Share Is Reduced For

question 114

Multiple Choice

The numerator in calculating earnings per share is reduced for:

• A) Preferred dividends.
• B) Common dividends.
• C) Common stock dividends.
• D) Any form of dividend.

---

Definitions:

Continuous-agreement

An ongoing contract that renews automatically until explicitly terminated by one party.

Sales Presentations

Structured and often persuasive presentations aiming to convince potential buyers to purchase a product or service.

Compliment Close

A sales technique where the seller compliments the potential buyer in a genuine manner to create a positive end to a sales interaction, hoping to secure the sale.

Assumptive Close

A sales technique where the seller assumes that the customer has already decided to purchase and moves straight to the closing phase.