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.
TEST PROCEDURE: Fill the vial to the specified level with pool water. Add five drops of the OTO solution and compare the color with the sample colors on the test vial. Read and follow label directions on the kit. The DPD test is the most common type of chlorine test that utilizes two reagents (test chemicals).