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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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更新时间:2025/5/26 2:19:15