問(wèn)答題
3. Use the following information to calculate the "net income available to ordinary shareholders": ? ? ? ?Net income ? 1,000,000 ? ?Dividends on cumulative preferred shares ? 40,000 ? ?Dividends on non-cumulative preferred shares ? 100,000 ? ?Dividends declared in 2017: ? ?- Common shares ? ?- Cumulative preferred shares ? ?- Non-cumulative preferred shares ? 50,000 ? 80,000 ? 100,000 ? ?Dividends paid in 2017: ? ?- Common shares ? ?- Cumulative preferred shares ? ?- Non-cumulative preferred shares ? 30,000 ? 50,000 ? 0 ? ? ? A $820,000 B $860,000 C $950,000 D $960,000
3. Use the following information to calculate the "net income available to ordinary shareholders": ? ? ? ?Net income ? 1,000,000 ? ?Dividends on cumulative preferred shares ? 40,000 ? ?Dividends on non-cumulative preferred shares ? 100,000 ? ?Dividends declared in 2017: ? ?- Common shares ? ?- Cumulative preferred shares ? ?- Non-cumulative preferred shares ? 50,000 ? 80,000 ? 100,000 ? ?Dividends paid in 2017: ? ?- Common shares ? ?- Cumulative preferred shares ? ?- Non-cumulative preferred shares ? 30,000 ? 50,000 ? 0 ? ? ? A $820,000 B $860,000 C $950,000 D $960,000