【简答题】4-1-5 Dividends in arrears plus the current year dividend must be paid to the holders of preference shares before ordinary shareholders can receive a dividend.
【判断题】In determining earnings per share when a preferred stock has dividends in arrears, only the current year's dividend is deducted to arrive at earnings per share.
【单选题】Hengfa Corp. has total stockholders' equity of ¥7,400,000. The company's outstanding capital stock includes 100,000 shares of ¥10 par value common stock and 20,000 shares of 6%, ¥100 par value preferr...