The dividend is declared on December 1 and is payable on January 2. The two entries would be as follows…

股利宣布日为12月1日,而支付日为次年的1月2日。两笔分录如下…

属类：经济金融-会计学-

Stockholder Wealth Effect on Annual Dividend Announcement-Event Research Method

股利宣告对股东财富影响-事件研究法

属类：行业术语-中文论文标题-

The rate of dividend payout expresses the relationship of dividends and earnings during a certain period.

股利支付率表达的是某一特定时期股利与收益之间的关系。

属类：经济金融-会计学-

The price of the stock fell before its dividend was reduced, for the reduction had already been discounted.

股票的价格在股息降低之前下跌,因为股息降低早在预料之中。

属类：综合句库--

A stock dividend causes no change in assets or in total stockholders’ equity. Each stockholder receives additional shares, but his or her percentage ownership in the corporation is no larger than before.

股票股利不导致资产或股东权益总额的变化,每个股东收到增发的股份,但他或她在公司所有权中的百分比却无变化。

属类：经济金融-会计学-

Stock dividend is a term used to describe a distribution of additional shares of stock to a company’s stockholders in proportion to their present holdings.

股票股利是一个术语,用来描述公司向股东按其现有持股比例增发的股票。

属类：经济金融-会计学-

dividend income;dividend earned

股息收入,股息收益

属类：经济金融-贸易术语-

Management can use the statement of cash flows to assess the liquidity of the company, to determine dividend policy, to evaluate the effects of a serious of major decisions and to make decisions about future investments and financing.

管理当局能够运用现金流量表来评估公司的流动性,确定股利政策,评价一些重要决策的效果,并作出关于未来投资和筹资的一系列的决策。

属类：经济金融-会计学-

The merger would make us a growth company, not a dividend company.

合并后电盈股东得益将主要来自股值增长，并非股息。

属类：经济金融-金融-香港金融

A stock dividend is a pro rata distribution of additional shares of a corporation’s stock to the stockholders.

红股是按照比例分配给持股人的公司股本的追加股份。

属类：经济金融-经济-财务会计

Or the provisions of any Ordinance relating to joint-stock banks or companies; or the validity of any usage relating to dividend warrants or the indorsements thereof.

或任何有关合股银行或公司之条例规定;或有关股息证或其背书之任何惯例之有效性。

属类：法学专业-香港法规-票据条例

Visit our Investor Relations Webpage For all the latest quarterly results, dividend information, presentations and strategy presentations for the Shell Group.

集团投资者关系网页，了解壳牌集团的最新季度业绩、股息资讯，在线浏览演示文稿和战略说明。

属类：单位简介-壳牌公司网站-公司简介

It also declared a second interim dividend of 32.5 US cents per share, boosting its full-year payout by more than 10 per cent over the previous year.

集团宣布派法第二次中期息32.5美仙，全年派息较去年上升百分之十。

属类：经济金融-金融-香港金融

We have decided to continue adopting a favourable dividend policy to enable shareholders to share the success.

继续落实集团以往积极派发股息的宗旨,使股东们共同分享成果。

属类：应用文体-企业文书-公司财务报告

Prohibiting the dividend distribution; and other enforcement actions that the China Banking Regulatory Commission deems necessary.

禁止分红。中国银行业监督管理委员会认为必要的其他措施。

属类：法学专业-部门规定-汽车金融公司管理办法

ratio of net earnings to dividend

净收益对股息比率;净收益对股息比率

属类：科技术语--

For example, a company which earns $1 per share and pays out a dividend of 30 cents per share, has a payout ratio of 30%

举例来说，一间赚取每股1元盈利的公司准备派发0.30元股息，它的派息率是30%。

属类：综合句库--

The Pricing Model of the European Warrants Which with Dilution Effect and the Dividend was Paid Continuously

具有稀释效应的连续支付红利的欧式认股权证的定价模型

属类：行业术语-中文论文标题-

cumulative dividend ;accumulative dividend;accumulated dividend

累积股利，累积股息，累计股利,累计股息

属类：经济金融-贸易术语-

deadwood equities [IFC]: Investments that either have a loss reserve, a write-off, paid less than half of the portfolio’s average dividend rate the past two years, are presently valued at less than 1.2 times cost, or whose prospects for future price appreciation are estimated to be poor.

累赘股本[国际金融公司]:指某种投资，具有赔款准备金和注销额，在过去两年里投资组合收益率不到平均股利的50%，目前价值低于成本的1.2倍，或是未来价格溢升前景不好。

属类：经济金融-世界银行术语-

To illustrate, assume that a corporation declares a dividend of $ 1 per share on 100 shares of outstanding stock.

例如,假设某公司宣布为其发行在外的100股普通股支付股利,每股1美元。

属类：经济金融-会计学-

An Empirical Investigation of Impacts of the Imputation Tax System on Corporate Dividend Payouts

两税合一制前后上市公司股利发放之实证研究

属类：行业术语-中文论文标题-

Also, it is the intention of both parties hereto to arrive at any such Dividend Declarations and payments through a process of mutualagreement.

另外，双方愿意在储备留足后通过取得相互一致意见，发布胜制分配方案

属类：商务文书-合同-买卖合同

No interim dividend was declared or paid during the year.

年内并无建议或派发中期股息。

属类：应用文体-企业文书-公司财务报告

final dividend ;year-end dividend

年终红利,年终股息

属类：经济金融-贸易术语-

pay a special dividend of 27 HK cents with a final dividend of 50 HK cents

派发末期股息五十仙和特别股息二十七仙

属类：经济金融-金融-香港金融

The stock dividend , however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.

然而,股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。

属类：经济金融-会计学-

The entry at June 1 to record the declaration of this dividend is…

日记录宣布发放股利的分录如下…

属类：经济金融-会计学-

If all or any part of the regular dividend on the preferred stock is omitted in a given year, the amount omitted is said to be in arrears and must be paid in a subsequent year before any dividend can be paid on the common stock.

如果在某年优先股的正常股利全部或部分未付,未付金额称为拖欠股利,并需在以后年度支付普通股股利之前优先支付。

属类：经济金融-会计学-

Listed Company Moderate Dividend Policy Analysis

上市公司适度股利分配政策分析

属类：行业术语-中文论文标题-