Stock dividends are not taxable income to the recipient as are cash dividends.

红股与现金红利不同,对收入者没有所得税。

属类：经济金融-经济-财务会计

Accounting rules dictate that we take into income only the dividends these companies pay us-which are little more than nominal-rather than our share of their earnings, which in 1987 amounted to well over $100 million.

会计原则规定我们必须在这些公司分配股利的时候才能认列利益,这通常要比公司实际所赚的数字要少的多,以这三家公司合计,1987年可以分配到的盈余数字高达一亿美元

属类：商务文书-经济文书-巴菲特致股东

Scientists who contribute their technology to become shareholders can get their dividends , or shares of foreign exchange, if products are sold abroad

技术入股的科学家可以分利润;如果产品出口,可以分外汇

属类：综合句库--

We assume the corporation's net income is $10, and the preferred dividends are $90, thus the earnings per common share can be computed as follows…

假定公司的净收益为10美元,优先股股利为90元,每股收益可计算如下…

属类：经济金融-会计学-

This year, the company decided not to distribute dividends to its shareholders.

今年,公司决定不给股东分配红利。

属类：综合句库--

Frontline, which is expected to generate dividends of $500m for all its shareholders in 2003, is trading on a price earnings ratio of about three, in spite of its strong recent performance.

尽管Frontline近期股价表现强劲,但目前市盈率约为3,预期该公司2003年将为所有股东带来5亿美元股息红利。

属类：社会文化-新闻文摘-世界工厂中国 推动全球航运业

In the short term, it may earn you less. In the long term, it will pay off in large dividends .

尽管从短期来看,你可能因此挣得较少;但从长期来看,你将从中获得巨大的收益。

属类：社会文化-热点文章-富爸爸穷爸爸

In recent years, multinational companies have perfected the art of assembling their goods in China, selling them back to the West, and distributing the dividends to applauding Wall Street investors

近些年,跨国企业对于在中国组装他们的产品已是轻车熟路,再把他们的产品买到西方诸国,然后给这些鼓掌的华尔街投资者带来分红。

属类：综合句库--

Services include all receipts and payments between the residents and foreigners on transportation, insurance, travel, communication, investment returns such as interest, dividends , and profits generated from loans and investments, technology.

劳务包括本国和外国居民之间在交通、保险、旅游、通讯,投资的利息、股息等回报,贷款和投资及技术等的利润的全部收入与支出。

属类：经济金融-银行业-国际金融

income from interest; dividends and extra dividends

利息、股息、红利所得

属类：法学专业-法学术语-

For interest, dividends , bonuses,　contingent　income　and　other income, the taxable income　may　be　the　full　amount　received　in　each

利息、股息、红利所得,偶然所得和其他所得,以每次收入额为应纳税所得额。

属类：法学专业-个人所得税法-

To illustrate, assume that Solarwind Company has declared four quarterly dividends during the current year, each in the amount of $100.

例如,假如太阳风公司宣布当年四个季度的股利,每季度100美元。

属类：经济金融-会计学-

Examples include but are not limited to advance information about earnings, dividends , securities offerings, acquisitions, major contract awards, major discoveries or inventions.

例子包括但并不局限于下列信息如营收、红利、证券出售、申购、主要合约裁定、重要发现或发明。

属类：应用文体-企业管理-公司沟通政策

Other debits to retained earnings are either appropriations of retained earnings or dividends . Dividends are distributions of earnings to stockholders.

留存收益的其它借项不是留存收益的增值就是红利。红利是分配给股票持有人的收益。

属类：经济金融-经济-财务会计

Nothing pays richer dividends than magnanimity.

没有什么比宽宏大量更能得到厚报。

属类：综合句库--

The year-end entry to close the Dividends account would be…

年末,结转股利账户的调整分录如下…

属类：经济金融-会计学-

To close the Dividends account at year-end by transferring its debit balance into the Retained Earnings account.

年末将股利账户的借方余额结转到留存收益账户。

属类：经济金融-会计学-

Common stock possesses the traditional rights of ownership-voting rights, participation in dividends , and a residual claim to assets in the event of liquidation.

普通股拥有所有权的传统权利--投票权、股利分享权和清算资产的剩余产权。

属类：经济金融-会计学-

Liquidating dividends usually are paid only when a corporation is going out of existence or is making a permanent reduction in the size of its operations.

清算股利一般只在公司停止经营或永久性压缩其经营规模时才支付。

属类：经济金融-会计学-

Dividends on stock, however, do not accrue.

然而,股票的股利不是自然增长的。

属类：经济金融-会计学-

When a company has preferred stock outstanding, we first deduct from net income the amount of current year preferred stock dividends .

如果公司有发行在外的优先股,我们首先应从净收益中减除当年优先股的股利。

属类：经济金融-会计学-

If the interests and dividends haven't been received,the cash receipts from these items should be calculated by adjusting interests and dividends based on interests receivable or dividends receivable.

如果利息和股利尚未收到,收到的利息和股利这一现金流入项目应该以利息和股利为基础,结合应收利息和应收股利调整计算。

属类：经济金融-会计学-

One can find out the amount of dividends paid by companies from Monday's Lianhe Zaobao or teletext

若要知道公司所派的股息有多少,可以查阅星期一的《联合早报》或电视资讯。

属类：综合句库--

Cash Receipts from Interests and Dividends .

收到的利息和股利。

属类：经济金融-会计学-

double taxation: A term widely used to describe double taxation of corporate earnings, once through corporate income tax and again through taxation of corporate dividends paid out of after-tax earnings.

双重征税:这一名词被广泛用来描述对公司收益的双重征税:一次是通过对公司所得征税;再一次是通过对公司税后收益中支付的公司红利征税。

属类：经济金融-世界银行术语-

Although the interests and dividends are associated with investing activities, the FASB and the IASC classify the cash receipts from interests and dividends as cash flows from operating activities.

虽然利息和股利是与投资活动联系在一起的,但是,国际会计准则委员会和财务会计准则委员会都把收到的利息和股利归入经营活动产生的现金流量类中。

属类：经济金融-会计学-

Their objectives are receiving dividends and realizing an increase in their wealth by an increase in the value of stock.

他们的目的是收取股利,通过股票的升值来实现财富的增长。

属类：经济金融-会计学-

Income from royalties, interest,　dividends ,　bonuses,　lease　of property and transfer of property, as well as contingent income and　other income shall be taxed at a flat rate of 20%.　

特许权使用费所得,利息、股息、红利所得,财产租赁所得,财产转让所得,偶然所得和其他所得,适用比例税率,税率为百分之二十。

属类：法学专业-个人所得税法-

Similar to the dividend yield, the figure of dividends yield depends on the dividend policy, so it varies widely in different corporations.

同股利率相类似,股利支付率的数字取决于公司的股利政策,因而在不同的公司也是差别很大。

属类：经济金融-会计学-

The dividends and capital gains obtained by investors come from a corporation's net income, so investors are very much interested in the corporation's profitability, and they will make a series of decisions based on the management's performances.

投资者得到的股利和资本收益来自于公司实现的净收益,因此,投资者对公司的盈利能力非常关心,他们将依靠管理当局的业绩来作出一系列的决策。

属类：经济金融-会计学-