The amount earned during the accounting period on each outstanding share of common stock is called
A) common stock dividend.
B) earnings per share.
C) net profits after taxes.
D) net income.

Question

Quizplus · Accepted Answer

The amount earned during the accounting period on each outstanding share of common stock is called earnings per share (EPS). Common stock dividend is the amount declared and paid on each outstanding share of common stock. Net profits after taxes and net income are the total profits earned by the company after deducting expenses and taxes and do not relate to earnings per share.

The Amount Earned During the Accounting Period on Each Outstanding