股利

The main granting forms for dividends include cash dividends, stock dividends, property dividends and construction dividends.

股利的主要发放形式有现金股利 、 股票股利 、 财产股利和建业股利.

When stocks are purchased between dividend dates, there is no separate charge of the dividend.

当股票在股利支付日之间购入时, 公司不单独计算股利.

The cash dividends, as major terms of payment in the payout policies of various western countries, plays a significant role which can't be substituted by other dividend terms of payment.

现金股利在西方各国股利政策中是最普遍、最主要的支付方式，有着其他股利支付方式不能替代的重要作用。

Therefore, although under the condition that cash dividends income tax rate exceeds the capital income tax rate, overseas enterprises still grant a great deal of cash dividends and adopt steady policy.

因此，即使在现金股利所得税率高于资本所得税率情况下，国外公司仍然每年派发大量的现金股利，实行稳定的现金股利政策。

Distributing dividend is one of the most fundamental and important enterprise behaviors for a joint-stock company.

股份制 公司分配股利是股份公司最基本,也是最重要的企业行为之一.

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.

On the Relationship between Idle Cash Flow and Enterprise Dividend Policy

自由现金流量与企业股利政策的关系

Large stock dividends generally have the effect of proportionately reducing the market price of the stock.

大比例股票股利通常会成比例降低股票的市价。

Research shows that tax rate differences has important impact on dividend policy.

研究表明,税收差异对公司的股利决策有重要影响.

Therefore, under the Chinese specific system background, unifies western dividend fundamental research our country to go on the market the company cash dividend assignment characteristic, the motive and the influence factor has the important theory value and the practical significance.

因此，在中国特定的制度背景下，结合西方股利理论研究我国上市公司现金股利分配的特点、动机和影响因素具有重要的理论价值和现实意义。

If the cash dividend remittance fails, we will mail the check to shareholders instead.

若现金股利汇款无法入帐, 本公司将改以邮寄支票方式发放.

Corporate dividend policy mainly focus on how to distribute profit after tax.

摘要股利政策主要讨论企业税后利润如何分配的问题,是企业的一项重要决策.

Secondly, for urban residents, the Gini coefficient after dividend income tax is less than that before the tax, thus the dividends income tax narrow the income gap.

第二，城镇股利所得税的税后基尼系数小于税前基尼系数，即股利所得税具有缩小收入差距的作用；

Dividend Policy, as an important part of modern corporate governance, has prompted intense discussion among western financial scholars all the time. Many researchers attempted to analyze dividend policy from different angles.

股利政策是现代公司治理的重要内容，一直是西方金融专家的讨论热点，众多学者都试图从不同角度对股利政策进行研究。

Cash dividends are distributions of corporate assets made pos-sible by earnings.

现金股利是由于盈利而增加的公司净资产的分配.

Miller and Modigliani proposed "irrelevant the dividend theory" in 1961 to believe that, the dividend policy had nothing to do with in the complete capital market with the company value.

Miller和Modigliani在1961年提出的股利无关论认为，在完全资本市场中股利政策与公司价值无关。

On the wider conditions, the optimal policy is also affected by capital discount, debt and rate.

在放宽的约束条件下, 其最优股利行为还受到资本折旧 、 负债、利率的影响.

Where the cost includes an element of dividend declared or in-terest accrued, that portion relating to the dividend and inte-rest shall be accounted for as a temporary payment and dis-j closed under other receivable.

实际支付的股利含有已宣告发放的股利或者应计利息的，应将这部分股利或者利息金额作为暂付款项，通过其他应收款帐户核算。

Blue chips generally pay dividends and are favorably regarded by investors.

绩优股一般来说会分股利,受到投资者的欢迎.

To close the Dividends account year-end by transfering 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.

The paper will tell about the kinds, forms of dividend and the factors that effect dividend policy on the basis of the introduction of western dividend theory and the study about dividend of Chinese scholars.

本文在介绍西方股利理论和我国学者对股利分配问题的研究成果的基础上，阐明了股利分配的种类、形式以及影响股利分配政策的因素。

The second approach discounts the dividends that will be paid when free cash flow turns positive.

第二种方法贴现当自由现金流转为正值时的将被支付的股利.

Revenue accounts, expense accounts , and the Dividends Declared accounts are referred to as temporary accounts.

收入账户 、 费用账户以及股利发放都是临时账户.

What information do stock dividend and cash dividend carry out respectively?

股票股利和现金股利传递出的是什么信息?

Finally, we use accounting research technique to study how high dividend policy affects a company's performance in order to understand how the financing question and associated high dividend policy influence company performance.

最后用会计研究方法研究高分红股利政策对公司业绩的影响，从而探求因融资问题引发的高分红股利政策，进而影响公司业绩之间的关系。

Cash dividends, reduce retained earnings and become a current liability when declared.

现金股利, 在宣布时将减少保留盈利并成为一项流动负债.

This priority also includes any dividends in arrears.

这个优先权也包括拖欠股利.

The concept of stock dividend is bonus issue and Accumulation Fund Turning to increase subscribed.

所谓送转，是指以红股作为股利派发和转增股本。

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.

As of December 3, dividends in arrears on the cumulative preferred stock total $ 10.

到12月3日, 累积拖欠优先股股利10美元.