111) When a company has both common shares and preferred shares outstanding, the book value of the common shares is calculated by dividing total shareholders' equity less preferred equity by the number of common shares outstanding.
112) Redemption value is the amount of owners' equity on the books for each share.
113) Liquidation value is the price the company agreed to pay to redeem their preferred shares when the shares were originally issued.
114) The rate of return on common shareholders' equity is calculated by dividing net income less preferred dividends by average common shareholders' equity.
115) The rate of return on total assets is calculated by dividing net income plus interest expense by average total assets.
116) The rate of return on common shareholders' equity is calculated by dividing net income less preferred dividends by average common shareholders' equity.
117) The rate of return on total assets is calculated by dividing net income plus interest expense by average total assets.
118) The payment of a stock dividend would appear as a cash outflow in the financing activities section on a cash flow statement.
119) On a "real world" balance sheet, all additional contributed capital typically appears as a single amount labeled "Contributed Surplus."
120) The repurchase of shares would appear as a cash outflow in the financing activities section on a cash flow statement.