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Answer:
D. Cumulative preference stock.
Explanation:
A. Non cumulative Pref stock: if preference dividend is not paid in the current year, it is forfeited.
B. Participating Pref Stocks: Holders can participate in profit sharing after receipt of fixed interest.
C. Callable Pref Stock: This are stocks that the company can redeem in between. Hence the company can redeem it at a premium.
D. Cumulative Pref Stock: The dividend are accumulated and paid anytime before payment to common stock holders.
Answer:
The earnings per common share amounted to $2.53
Explanation:
Solution
Given that:
The Net Income for 2021= $442000
Thus,
The Dividend to be accrued on Preference shares for 2021 = 1200 *7% * 100
= $8400
The Earnings available to common share-holders for 2021 =$442000-$8400
= $433600
The number of common shares outstanding is = 171000 shares
So,
The Basic Earnings per share = 433600/171000
= $2.53
120 if you were thinking 5x6x4..
Answer:
The correct answer is B: U.S. tourists' expenditures in foreign countries.
Explanation:
To be listed as a surplus in the U.S. balance of payments, it needs to be an entry of money to the economy. The option B is the only one that does not meet the requirements. U.S. tourists' expenditures in foreign countries mean an exist of money to other countries.