Which ONE of the following statements about the earnings per share ratio is correct?

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A.All entities must disclose earnings per share in their financial statements

B.Earnings per share represents the return on the investment for all capital providers

C.Earnings per share is calculated as profit after tax divided by the total number of ordinary shares at the year end

D.The denominator of the earnings per share ratio is the weighted average number of ordinary shares outstanding during the period

参考答案:

答案：The denominator of the earnings per share ratio is the weighted average number of ordinary shares outstanding during the period