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.
Extended-play vinyl record. An extended play (EP) is a musical recording that contains more tracks than a single, but is usually unqualified as an album or LP. EPs generally do not contain as many tracks as albums, and are considered less expensive and time-consuming for an artist to produce than an album. An EP originally referred to specific types of vinyl records other than 78 rpm standard play (SP) and LP, but it is now applied to mid-length CDs and downloads as well.