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Al calcular las ganancias por accin, las empresas deducen los dividendos preferenciales de la utilidad neta si: A .son acciones preferenciales exigibles. B. se declaran

Al calcular las ganancias por accin, las empresas deducen los dividendos preferenciales de la utilidad neta si: A .son acciones preferenciales exigibles. B. se declaran los dividendos. C. son acciones preferidas convertibles. D. no son acumulables aunque no declarados.

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