"Where Everyone Has an MBA"
Tel: (612) 246-4616
Tel: (612) 246-4616
ACCRUAL is the recognition of revenue when earned or expenses when incurred regardless of when cash is received or disbursed.
OPERATING LEASE is a short-term, cancelable lease.
EARNINGS PER SHARE (EPS) is either: a. Basic EPS is earnings before extraordinary gains and losses, less preferred-share dividends, divided by all common shares outstanding at the most recent fiscal year end. Net income, or earnings, refers to the companys after-tax profits before extraordinary gains or extraordinary losses for the most recent annual period; or, b. Diluted EPS is where the number of shares used in the calculation is increased to account for outstanding dilution such as options, warrants, in-the-money convertibles, etc. EPS, within a firm that has a sustainable competitive advantage, Should show a minimum of 5-years of their EPS trending strongly upward with consistency and without being erratic.
Enter a term, then click the entry you would like to view.