查询词典 accrued dividend

This research sums up occidental dividend policy theories and uses them for reference, makes positive study from the angle of listed company, aims at providing beneficial reference for the consummating of dividend policy theories and the developing of dividend policy practice and capital market in our country.

本文研究归纳和借鉴西方股利政策理论，从上市公司的角度展开实证研究，旨在为股利政策理论的完善和我国股利政策实务及资本市场的发展提供有益指导。

This essay gives a short review with those well-known dividend distribution theories, and then puts forward three approaches that will be helpful to achieve the goal of maximization of shareholder wealth, which is more-retained dividend, stock dividend and stock split.

本文在阐述股利分配的几个著名的理论之后，给出了多提留的股利政策、股票股利、股票回购三个在考虑所得税存在的情况下可选择的股利分配方式，以实现股东财富最大化的财务管理目标。

In west, there is not a generally accepted opinion, though there are much theoretical and empirical evidence, there are two theories: Dividend policy is relevant, vintner study dividend policy about dividend signaling by positive research, Jensen and Meckling created agency cost theory, they provide and analysis of the affects of agency conflicts among corporate stockholders, corporate managers and creditor; they suggest that management stock ownership can reduce agency cost by aligning their interests with shareholder's interest.

因为一定量的内部留存收益是保证公司长期发展的重要资金来源，而股利则为股东提供当期收入，股东对股利的不同偏好直接影响公司未来的股票价格，从而影响公司的发展，因此，在信息不对称的条件下，如何将公司实现的收益在股东和内部留存之间进行合理分配，以制定一个合理的股利政策，使股利的发放与公司的未来持续发展相适应，并使公司股票价格稳中有升，便成了公司管理层难以处理的实际问题，也使得对影响我国股利分配政策影响因素的研究变的尤为重要。

In west, there is not a generally accepted opinion, though there are much theoretical and empirical evidence, there are two theories: Dividend policy is relevant, vintner study dividend policy about dividend signaling by positive research, Jensen and Meckling created agency cost theory, they provide and analysis of the affects of agency conflicts among corporate; tockholders, corporate managers and creditor; they suggest that management stock ownership can reduce agency cost by aligning their interests, with shareholder' s interest.

在西方，人们对股利理论研究起步较早，但至今尚未取得一致的结果。主要形成了两大学术流派：股利无论和股利相关论。林特等人还运用实证分析方法对股利的停息传递效应进行了研究，得出了股利信号传递理论。詹森，迈克林还以委托――代理成本理论为研究框架，通过研究公司股东，管理和债权人三者的利益动机及分配关系，得出了股利分配代理成本理论。

Thus, accrued liabilities also are called accrued expenses.

因此，应计负债也称为应计费用。

As a general rule, only the following adjusting entries should be reversed: entries for accrued expenses and accrued revenues, and entries for deferred expenses and deferred revenues that were originally recorded in a temporary account.

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Examples of current liabilities include accounts payable, accrued wages and salaries payable, sales and excise taxes payable, income or property taxes payable, and short-term notes payable, dividends payable, estimated or accrued liabilities, the various payroll taxes liabilities and the portion of long-term debt due within one year (or the operating cycle, if longer).

流动负债的例子包括：应付账款、应计未付工资、应付销售税和货物税、应付所得税或财产税、应付短期票据、应付股利、估计或应计的负债、各种应付工薪税以及长期负债中将在下一年度内（或经营周期，视何者较长）到期的部分。

If this loan had called for the accrued interest to be paid on the last day of each month, SW's balance sheets would include no liability for accrued interest payable.

如果该项贷款要求在每月的最后一天支付利息，太阳风公司的资产负债表中将不包括应计利息的负债。

Pension ; Actuarial ; Normal cost ; Accrued Benefit ; Accrued Liability

养老金；精算；正常成本；应计利益；应计负债

Moreover, recent research has pointed up the inequity of the so-called productivity dividend that has accrued to US workers.

不仅美国如此，德国、法国、意大利、西班牙、日本甚至是澳大利亚都出现了这种倾向。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。