| 单词 | Dividend payment |
| 释义 | 派發股息 A distribution of company profits to shareholders. Payments are generally by way of cash but the articles of association may authorise payment of dividends wholly or partly in the form of assets: Companies Ordinance (Cap 32) table A art 121. 指向股東分發公司利潤。通常以現金支付，但組織章程細則可授權完全或部分以資產的形式派發股息：《公司條例》（第32章）附表1表格A第121條。 |
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