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.
There are two main types of liquid tests that can be performed, comparison and titration. Comparison tests direct you to fill a vial with a pool water sample, then add 5 drops of the test reagent (reagents are the testing liquids used), and then compare the color in the vial to the color in the adjacent column. Tests for chlorine and pH are done in this way.