10. Income from operations is: A. sometimes called the "bottom line". B. sometimes used in the ROI calculation. C. usually used in the ROE calculation. D. usually calculated after income tax expense.

11. The earnings per share of common stock calculation: A. is made by dividing net income by the number of shares of common stock outstanding at the end of the year. B. is complicated by the declaration of cash dividends during the year. C. includes gains or losses from treasury stock transactions. D. is complicated by the presence of preferred stock in the capital structure.