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【導(dǎo)讀】1. Chapter15. Companies:. inereporting. DrAnneAbraham. ©2020JohnWiley&SonsAustralia,Ltd. DIVIDENDS. shareor. LO1. Cashdividends. cashtoshareholders. musthave:. –retainedearnings. –adequatecash. dividends. 1.Declarationdate. 2.Recorddate. 3.Ex-dividenddate. recorddate. 4.Paymentdate. recorded. Cash50000. andordinaryshares. shareholders. Example. –Asat30June2020. shares. Directorsdeclares$6000cashdividend. $100=$8. –Asat30June2020. Directorsdeclare$50000cashdividend. Abraham,University
【正文】 000 Other ine 10 000 Expenses 54 000 Profit before ine taxes 156 000 Ine tax expense 46 800 Profit $109 200 LEADER LTD Ine Statement for the year ended 30 June 2020 COMPANY INCOME STATEMENTS continued ? Ine tax expense and related tax liability for ine taxes payable are recorded as part of the adjusting process ? Adjusting entry as at 30 June 2020 PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 32 Ine Tax Expense 46 800 Ine Taxes Payable 46 800 (To record ine taxes for 2020) EARNINGS PER SHARE ? Earnings data are frequently reported in the financial press ? They are used by shareholders and investors to evaluate profitability ? Earnings per share (EPS) indicates the profit earned by each issued ordinary share ? Growth in a pany’s EPS is of particular interest PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 33 LO5 EARNINGS PER SHARE continued ? EPS formula: ? EPS is generally reported below profit on the ine statement ? Investors often attempt to link EPS to market price per share PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 34 = Earnings per share 247。 Profit minus preference dividends Weighted average ordinary shares issued PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 35 EPS amp。 PR Ratio ? EPS is different from PE ratio (priceearnings) ? Investors often attempt to link EPS to market price per share. ( to be discussed later) 36 PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 37 Suggested questions to ensure your lecture understanding Chapter 15: Questions 3, 5, 8, 13, 15, 17,18 , , , , , , , , , Earnings Per Share Basic EPS = Ine Available to Common Shareholders WeightedAverage Common Shares Outstanding Ine Available to Common Shareholders Net Ine ? Preferred Stock Dividends = Matrix, Inc. reports ine of $128,387. Matrix has 1,000 shares of $100 par value, 8%, cumulative preferred stock outstanding. D a t e D e s c r i p t i o nS h a r e s O u t s t a n d i n g1 / 1 B a l a n c e 1 0 0 , 0 0 0 4 / 1 I s s u e d 2 5 , 0 0 0 9 / 1 P u r c h a s e ( 3 , 0 0 0 ) 1 0 / 1 I s s u e d 1 0 , 0 0 0 WeightedAverage Shares D a t e D e s c r i pt i onS ha r e s O ut s t a nd i ngM on t hs O ut s t a nd i ngW e i gh t e d S ha r e s1 / 1 B a l a nc e 1 0 0 , 0 0 0 1 2 / 1 2 1 0 0 , 0 0 0 4 / 1 I s s ue d 2 5 , 0 0 0 9 / 1 2 1 8 , 7 5 0 9 / 1 Tr e a s ur y ( 3 , 0 0 0 ) 4 / 1 2 ( 1 , 0 0 0 ) 1 0 / 1 I s s ue d 1 0 , 0 0 0 3 / 1 2 2 , 5 0 0 W e i gh t e d a v e r a ge s ha r e s ou t s t a nd i ng 1 2 0 , 2 5 0 P r e f e r r e d s ha r e s 1 , 0 0 0 P a r v a l ue pe r s ha r e 100$ Tot a l pa r v a l ue 1 0 0 , 0 0 0$ D i v i de nd r a t e 8%P r e f e r r e d di v i de nd 8 , 0 0 0$ Basic EPS = $ (rounded) = $128,387 ? $8,000 120,250
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