题目内容

Which of the following statements about dilutive securities is least likely correct

A simple capital structure is one that contains only common stock and antidilutive securities.
B. A complex capital structure is one that contains potentially dilutive securities.
C. A dilutive security is one that will cause earnings per share (EPS) to decrease if it is converted into common stock.

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On January 1,2007, Omega Corporation paid $45000 to renew its property insurance for 3 years. What amount of insurance expense should Omega report for the year-ended December 31, 20×7 and what is the balance of Omega’ s prepaid insurance account on December 31,20×8 Insurance expense Prepaid insurance ①A. $15000 $ 30000 ②B. $15000 $15000 ③C. $ 45000 $15000

A. ①
B. ②
C. ③

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A software company pays a substantial amount of its compensation expense in the form of stock options. Without these options the company feels it will not be able to keep its key engineers. When adjusting for stock options, the EPS calculation is affected only when the stock price:

A. is less than the exercise price.
B. is greater than the exercise price.
C. is greater than the stock price at the end of the previous year.

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第一审刑事判决书在写判决结果时应注意哪些问题(答出其中5项即可)

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When the cost of goods and services used are recognized as an expense in the same period that its generated revenue is recognized, which of the following principle (s) is/are being described

A. The matching principle for revenue and expense recognition.
B. The accrual and expense recognition principles.
C. The depreciation and accrual principles.

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