f12corporationsincomeandtaesbusiness公司金融會(編輯修改稿)
2025-01-19 05:09 本頁面
【文章內(nèi)容簡介】 ry items and cumulative effect of a change in accounting principle $ 590,000 Extraordinary item: Gain on condemnation of land, of applicable ine tax of $65,000 150,000 Cumulative effect on prior years of changing to different depreciation method (Note B) 92,000 Net ine $832,000 C12 16 Reporting Earnings Per Common Share 1. Ine from continuing operations. 2. Ine before extraordinary items and the cumulative effect of a change in accounting principle. 3. Extraordinary items and the cumulative effect of a change in accounting principle. 4. Net ine. Earnings per share (EPS) is the ine per share of mon stock outstanding. When unusual items exist, EPS should be reported for: C12 17 Jones Corporation Ine Statement For the Year Ended December 31, 2023 Ine from continuing operations $690,000 Net ine $832,000 Earnings per mon share: Ine from continuing operations $ Loss on discontinued operations .50 Ine before extraordinary item and cumulative effect of a change in accounting principle Extraordinary item .75 Cumulative effect on prior years of changing to a different depreciation method .46 Net ine $ C12 18 Jones Corporation Ine Statement For the Year Ended December 31, 2023 Ine from continuing operations $690,000 Net ine $832,000 Earnings per mon share: Ine from continuing operations $ Loss on discontinued operations .50 Ine before extraordinary item and cumulative effect of a change in accounting principle Extraordinary item .75 Cumulative effect on prior years of changing to a different depreciation method .46 Net ine $ C12 19 Jones Corporation Ine Statement For the Year Ended December 31, 2023 Ine from continuing operations $690,000 Net ine $832,000 Earnings per mon share: Ine from continuing operations $ Loss on discontinued operations .50 Ine before extraordinary item and cumulative effect of a change in accounting principle Extraordinary item .75 Cumulative effect on prior years of changing to a different depreciation method .46 Net ine $ C12 20 Jones Corporation Ine Statement For the Year Ended December 31, 2023 Ine from continuing operations $690,000 Net ine $832,000 Earnings per mon share: Ine from continuing operations $ Loss on discontinued operations .50 Ine before extraordinary item and cumulative effect of a change in accounting principle Extraordinary item .75 Cumulative effect on prior years of changing to a different depreciation method .46 Net ine $ C12 21 Jones Corporation Ine Statement For the Year Ended December 31, 2023 Ine from continuing operations $690,000 Net ine $832,000 Earnings per mon share: Ine from continuing operations $ Loss on discontinued operations .50 Ine before extraordinary item and cumulative effect of a change in accounting principle Extraordinary item .75 Cumulative effect on prior years of changing to a different depreciation method .46 Net ine $ C12 22 Paidin capital: Preferred $5 stock, cumulative, $50 par (2,000 shares authorized and issued) $100,000 Excess of issue price over par 10,000 $ 110,000 Common stock, $20 par (50,000 shares authorized, 45,000 issued) $900,000 Excess of issue price over par 132,000 1,032,000 From donated land 60,000 Total pai
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