Acc306 Intermediate Accounting: E19–24 EPS; concepts; terminology

Acc306 Intermediate Accounting
Week 4

E19–24 EPS; concepts; terminology
Listed below are several terms and phrases associated with earnings per share. Pair each item from List A with the item from List B (by letter) that is most appropriately associated with it.
List A List B
1. Subtract preferred dividends a. Options exercised
2. Time-weighted by 5/12 b. Simple capital structure
3. Time-weighted shares assumed issued plus time-weighted actual shares c. Basic EPS
4. Midyear event treated as if it occurred at the beginning of the reporting period d. Convertible preferred stock
5. Preferred dividends do not reduce earnings e. Earnings available to common shareholders
6. Single EPS presentation f. Antidilutive
7. Stock split g. Increased marketability
8. Potential common shares h. Extraordinary items
9. Exercise price exceeds market price i. Stock dividend
10. No dilution assumed j. Add after-tax interest to numerator
11. Convertible bonds k. Diluted EPS
12. Contingently issuable shares l. Noncumulative, undeclared preferred dividends.
13. Maximum potential dilution m. Common shares retired at the beginning of August
14. Per share amounts for net income and for income from continuing operations n. Include in diluted EPS when conditions of issuance are met
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