基础会计(英文版)(第二版)Chapter13CorporationEarningsperShareandDividends教材教学课件.pptVIP

Chapter 13 Chapter 13 Corporation: Earnings per Share and Dividends Earnings Per Share (EPS) Price-earnings ratio (p/e ratio) = Market price per share of common stock Annual earnings per share Examples: P243-244 Other Stockholders Equity Transactions Cash Dividends Three requirements for the payment of cash dividends: retained earnings an adequate cash position dividend action by the board of directors Four significant dates involved in the distribution of a dividend Date of declaration Date of record Ex-dividend date Date of payment Stock Dividends Stock Dividend