单词 | dividend |
释义 | div·i·dend /'di-və-ˌdend/ n 1: the part of corporate net earnings distributed usu. periodically (as quarterly) to stockholders in the form of cash, additional shares, or property either as a set amount per share or a percentage of par value constructive dividend: a benefit (as unreasonable compensation or use of corporate property) or transfer of funds from a corporation to a shareholder that is interpreted by a taxing authority as a dividend cumulative dividend: a dividend distributed to preferred stockholders that is added to and paid with the next payment or future payments if not paid when due extraordinary dividend: a dividend declared in addition to a regular dividend because of unanticipated profits or a nonrecurring increase of revenue 2: a share of the surplus earnings of a mutual insurance company paid to policyholders either in the form of cash disbursements or through reduction of premiums 3: a payment disbursed to investors from the income of a mutual fund |
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