A: 15
B: 12
C: 18
D: 22
举一反三
- Caprice Corporation was organized on January 1 and issued 500,000 shares of common stock on that date. On July 1, an additional 200,000 shares were issued for cash. Net income for the year was $1,440,000. Net earnings per share amounted to A: $2.88. B: $2.50. C: $2.06. D: $2.40.
- Guanghai Co. was organized on January 1, 2012 and issued 200 000 shares of common stock on that date. On July 1, an additional 100 000 shares were issued for cash. Net income for the year was 600 000 yuan. Net earnings per share amounted to A: 3.00 yuan. B: 2.50 yuan. C: 2.40 yuan. D: 2.00 yuan.
- Which ONE of the following statements is correct? A: EPS= (Net income - Preferred dividends) / weighted average number of common shares outstanding B: EPS= Net income / weighted average number of common shares outstanding C: EPS= (Net income - Preferred dividends) / ending number of common shares D: EPS= (Net income - common dividends) / weighted average number of preferred shares outstanding
- Which of the following statements is most accurate regarding a firm’s cost of preferred shares A firm’s cost of preferred stock is:（） A: the market price of the preferred shares as a percentage of its issuance price. B: the dividend yield on the firm’s newly-issued preferred stock. C: approximately equal to the market price of the firm’s debt as a percentage of the market price of its common shares.
- For example, if a company has 1.5 million shares outstanding at a share price of $25, its _ ___________ is $37.5 million.
内容
- 0
For example, if a company has 1.5 million shares outstanding at a share price of $25, its ___________ is $37.5 million. A: market cap B: profit C: maximum value D: capital
- 1
The entry to sell 100 shares of $12 par common stock at $17 per share would include a: （ ） A: $1,200 debit to Cash. B: $500 debit to Additional Paid-in Capital. C: $1,200 credit to Common Stock. D: $1,700 credit to Common Stock.
- 2
Which of the following best defines the market capitalisation for a company's shares? A: When a company is listed ie goes 'public' B: When a company issues new shares and thus increases its capital C: Current share price D: Share price x number of shares in issue
- 3
Which of the following is an aim of a stock split? A: To increase the number of shares on issue and so affect the capital structure B: To reduce the dividend payments C: To increase the share price D: To try to improve the liquidity of shares
- 4
If 10,000 shares with par value of $15/share are issued for $20/share, how much will be presented as "common shares" for financial statement purposes? A: $10,000 B: $50,000 C: $150,000 D: $200,000