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词汇 Cash dividend
分类 英语词汇 英语翻译词典
释义

Cash dividend

中文百科

股息 Dividend

(重定向自Cash dividend)

股利Dividend),又译股息红利,是指股份公司从留存收益中派发给股东的那一部分。股利是股东投资于股份公司的收益的一部分(另一部分是资本利得),是付给资本的报酬。

就上市公司的情况中,股利只会派发给在除息日之前一日持有股票至除息日当日的人士,在除息日当日或以后才买入股票的人则不能获派股利。与此同时,证券交易所会在除息日开市前自动把股票的上一交易日收盘价扣减股利的价值,定为该股票的前一交易日的收盘价,因此股价会在开盘时自动下跌。

股利一般有两种支付方式:现金股利Cash Dividends)和红股Stock Dividends)。

英语百科

Dividend 股息

(重定向自Cash dividend)

A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. When a corporation earns a profit or surplus, it can re-invest it in the business (called retained earnings), and pay a fraction of the profit as a dividend to shareholders. Distribution to shareholders can be in cash (usually a deposit into a bank account) or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or share repurchase.

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