This priority also includes any dividends in arrears.

这个优先权也包括拖欠股利。

属类：经济金融-会计学-

The ratio can be used to measure the portion of earnings per common share paid out in dividends , in other words, to measure the portion of earnings per common share being retained.

这一比率可以被用于衡量普通股每股收益发放股利的比例,换言之,可以用于衡量普通股每股收益被留存的比例。

属类：经济金融-会计学-

Distributions of this nature are termed dividends and decrease both total assets and total stockholders' equity.

这种性质的分配称为股利,它同时减少总资产和股东权益总额。

属类：经济金融-会计学-

As the cash receipts from interests and dividends , the FASB and the IASC also classify the cash payments for interests as cash flows from operating activities.

正像收到的利息和股利列作经营活动的现金流入一样,国际会计准则委员会和财务会计准则委员会也把支付的利息归入经营活动产生的现金流量。

属类：经济金融-会计学-

Ability to pay dividends and meet obligations

支付股利和偿付债务的能力

属类：经济金融-会计学-

Paid cash dividends in the amount of $20.

支付现金股利20美元。

属类：经济金融-会计学-

direct investment interest, dividends and branch earnings

直接投资利息、红利及分支机构收益

属类：经济金融-商务术语-

The basic cash inflows included in this category are cash receipts received from customers because of sales of goods or services, and from returns on loans (interests)and on equity securities(dividends ).

属于这一类的现金流入主要包括由销售商品或劳务而从客户中收到的现金、由提供信贷和购买权益证券上的收益(利息或股利)而收到的现金。

属类：经济金融-会计学-

In accordance with SSAP 9 (revised), dividends proposed or declared after the balance sheet date in respect of the financial year ended on the balance sheet date are not recognized as a liability at the balance sheet date, but are disclosed as a separate component of shareholders’ equity on the face of the balance sheet.

资产负债表结算日后事项根据会计准则第九号(经修订),就截至结算日止财政年度于结算日后拟派或宣派股息并不会于结算日确认为负债,而于资产负债表的股东权益部分中独立披露。

属类：应用文体-企业文书-公司财务报告

Shares of capital stock held in the treasury are not entitled to receive dividends , to vote, or to share in assets upon dissolution of the company.

作为库藏股票持有的股本不能分配股利,没有投票权,也不能在公司解体时分享资产。

属类：经济金融-会计学-