The basic purpose of investors to purchase stock is to earn a return in the form of dividends or capital gains.

投资者购买股票的基本目的是赚取以股利或资本收益形式体现出来的回报。

属类：经济金融-会计学-

A 20% income　tax　shall　Be　levied　on　the　income　obtained　from dividends , interest, rentals, royalties and other resources　in　China　By foreign companies, enterprises and other economic organizations which have no establishments in China

外国公司、企业和其它经济组织,在中国境内没有设立机构而有来源于中国的股息、利息、租金、特许权使用费和其它所得,应当缴纳百分之二十的所得税。

属类：法学专业-中国法律-海关法

I suggest you take more exercise ; I think you' ll find it pays dividends , ie it will make you fitter

我建议你多运动, 多运动你就会觉得有好处

属类：综合句库--

I'm sure that new idea will pay dividends some day.

我相信那个新观念总有一天会显出它的好处的。

属类：综合句库--

Cash dividends are the most common and are usually stated as so many dollars per share. as an example, assume that a corporation declared a cash dividend of $1.25 per share of common stock.

现金红利最为普遍,通常以每股若干元标出。假设某公司宣布每一普通股的现金红利为1.25元。

属类：经济金融-经济-财务会计

Fortunately, our perseverance is beginning to pay dividends .

幸好,我们锲而不舍的努力总算慢慢有了点成绩。

属类：社会文化-新闻报道-

As administrative overhead rises, so the earnings of the business, after meeting the expense of administration, will fall; and the business will have less money to distribute as dividends or invest directly in its future progress and development.

一般管理费用一上升,支付管理费用后的企业盈利就将减少;企业用于分红或直接向未来进步和发展的投资就会减少。

属类：学习英语-新概念英语-第四册

If invest, VC firms will have to bear the risks of being unable to recover their investments but solely depend on dividends , which is only a tiny part of it.

一旦参加进去,风险投资者就要承担投资收不回来的风险,因为只能靠分红利,而这只是一个极小的部分。

属类：社会文化-新闻-IDG 将在中国投资

A company usually pays dividends twice a year, one declared during the interim results (known as interim dividend)and the other during the final results (final dividend)

一间公司通常一年里会派息两次,一次在中期业绩时(称为中期股息),而另一次在年终业绩时(年终股息)。

属类：综合句库--

The investor, therefore, treats dividends received from the investor as a conversion of part of the investment into cash, thus reducing the carrying value of the investment.

因此,投资者把从被投资者处获得的股利,作为投资的部分变现处理,因而减少投资的账面价值。

属类：经济金融-会计学-

Thus, the amount of retained earnings at any balance sheet date represents the accumulated earnings of the company since the date of incorporation, minus any losses, and minus all dividends .

因此,在任何一个资产负债表编表日,留存收益都代表从公司注册日开始累计的收益,减损失,再减股利之后的数额。

属类：经济金融-会计学-

Dividends do not accrue from day to day, since they become an obligation of the issuing corporation only when they are declared by the board of directors.

因为股利不是逐日自然增长的,只有在董事会宣布分红派息之后,股利才能成为发行公司的负债。

属类：经济金融-会计学-

Since dividends do not accrue, they are generally not recognized by the stockholder as revenue until the dividend check arrives.

因为股利不应计,股东一般是在收到股利支票时才将其确认为收入。

属类：经济金融-会计学-

Dividends for preferred stock underlie those of common stock.

优先股比普通股享有优先分红权

属类：综合句库--

Because of a weak cash position, Solarwind Company has paid no dividends during the current year.

由于缺少现金,太阳风公司当年未支付股利。

属类：经济金融-会计学-

portfolio managers, who may buy or sell foreign currency assets and receive foreign currency dividends or interest payments;

有价证券管理者,他们买卖外汇资产,接受外汇股息和利息支付

属类：经济金融-银行业-国际金融

Some corporations pay out most of their profits in the form of dividends to their stockholders

有些公司以股息的形式把大部分利润分给股东。

属类：综合句库--

Integrated complexes which contribute their raw materials to become shareholders can get their dividends , or shares of foreign exchange, if products are sold abroad

原料入股的联合企业可以分利润,如果产品出口,可以分外汇

属类：综合句库--

The main course, in Bennett's view, should be jobs, not dividends , but when the father lifts the cover of the serving dish, it is a tin of spam that the baffled family behold

在拜内特看来,"主菜"应该是提供就业机会,而不是提高股东的红利分配。但是,当父亲打开主菜的盖子时,困惑的一家人所看到的是只是一听spam牌的罐头肉。

属类：综合句库--

In the Company’s financial statements, investment in subsidiaries is stated at cost less any impairment losses, while income from subsidiaries is recorded to the extent of dividends received and receivable.

在本公司财务报表内,于附属公司之投资按成本减任何减值亏损入账,而附属公司之收入则以已收取及应收取股息记录入账。

属类：应用文体-企业文书-公司财务报告

In this example, the Solarwind Company has received all the interests, thus, the cash receipts from interests and dividends are $20.

在本例中,太阳风公司收到了全部利息,因此,收到的利息和股利项目的金额就是20美元。

属类：经济金融-会计学-

During the following year, Solarwind Company earns net income of $12 and pays dividends of $8.

在第二年,太阳风公司获得净收益12美元,并支付股利8美元。

属类：经济金融-会计学-

Stock preferred as to dividends is entitled to receive each year a dividend of specified amount before any dividend is paid on the common stock.

在给普通股支付股利之前,股利优先股每年都能收到一笔特定金额的股利。

属类：经济金融-会计学-

In accounting for small stock dividends (less than 20%), the market value of the new shares is transferred from the Retained Earnings accounts to the Paid-in Capital accounts.

在核算小比例股票股利时(小于20%),新增股份的市价从留存收益账户转入缴入股本账户。

属类：经济金融-会计学-

In computing the rate of return on stockholders' equity, analysts should deduct the preferred dividends to maintain the equity belonging to common stockholders.

在计算股东权益报酬率时,分析者应当扣除优先股权益,只保留应该归属于普通股的权益。

属类：经济金融-会计学-

A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account.

在年末需要作一个结账分录,把股利账户的贷方余额转入留存收益账户。

属类：经济金融-会计学-

When the cost method is used, cash dividends declared on capital stock held as an investment may be recorded as a debit to Dividends Receivable and a credit to Dividend Revenue.

在使用成本法时,所持股本的现金股利一经宣布,投资公司应借记应收股利,贷记股利收入。

属类：经济金融-会计学-

In the statement of cash flows, the disclosure: begins with cash receipts from sales, adds interest and dividends received, and then deducts cash payments for purchases and income taxes, to arrive at net cash flows from operating activities.

在现金流量表中,首先列示的是由于销售而收到的现金,加上收到的利息和股利,然后减去由于购货、所得税所导致的现金支付,最终得出经营活动的净现金流量。

属类：经济金融-会计学-

In China, the accounting standards classify the receipts from interests and dividends as cash flows from investing activities.

在中国,会计准则中是把收到的利息和股利列为投资活动产生的现金流量类中的。

属类：经济金融-会计学-

The common ratios used for analyzing stock investments in capital markets are earnings per common share (EPS), the price;earnings ratio, the dividends yield, the rate of dividend payout, the book value per share and so on.

在资本市场上经常用于分析股票投资的比率是普通股每股收益、价格与收益比、股利率、股利支付率、每股账面价值等。

属类：经济金融-会计学-