Question 45 A company's "Earnings Date" refers to: the date the earnings forecast for the coming quarter is released @ the date the accountants compete their audit the date the company reports its earnings for the past quarter the date the company closes its books Question 46 Net Income As reported earnings Question 48 What is the concept behind Free Cash Flow? to conform with GAAP accounting to show how much cash is available to pay a dividend to subtract necessary reinvestments from current cash flow to allow the calculation of cash-adjusted P/E