登录之后可查看解析

C is corrent because a corporation’s capital structure is considered "simple" if it consists only of common stock or does not include potentially dilutive securities that could dilute earnings per common share upon conversion or exercise. The computation of earnings per share is net income (adjusted as described below) divided by the weighted-average number of shares outstanding during the period. Net income is decreased by both dividends on cumulative preferred stock and declared dividends on noncumulative preferred stock. The rationale for this treatment is that both types of dividends are not available to common stockholders.
A is incorrect. The number of shares of preferred stock would not affect the calculation of earnings per share. Refer to the correct answer explanation.
B is incorrect because potentially dilutive securities are considered when computing earnings per share for a company with a complex capital structure, not for a company with a simple capital structure.
D is incorrect. The amount of dividends on common stock would not affect the calculation of earnings per share. Refer to the correct answer explanation.