or spread sheet. 1. Accounting. a worksheet that is arranged in the manner of a mathematical matrix and contains a multicolumn analysis of related entries for easy reference on a single sheet. 2. Computers. a type of software that offers the user a visual display of a simulated multicolumn worksheet and the means of using it especially for financial plans and budgets.
Earnings per share measures the amount of income a company generates per share of stock outstanding. In general, the higher the EPS, the more valuable the stock. However, investors make two different EPS calculations: basic EPS and diluted EPS. Basic EPS measures the earnings per share currently outstanding. Diluted EPS takes a worst-case scenario approach and figures the earnings per share if everyone who could convert other shares or debt to common shares did so. For example, suppose a company pays its executives with stock options.
Now we will consider some qualitative and quantitative tests for lipids. Qualitative Tests: I. Physical Test: 1. Grease spot test: Take a small amount of oil on a piece of paper, a greasy spot penetrating the paper will be formed. This happens because lipid does not wet paper unlike water. 2. Test for free fatty acids: Take a few drops of phenolphthalein solution in a test tube and add to it one or two drops of very dilute alkali solution, just sufficient to give the solution a pink colour. Now add a few drops of the oil and shake.