股利

The dividend policy which is very important to the company operation has been recognized and studied by many scholars.

作为公司经营过程中重要的股利政策，已经受到了很多学者的重视和研究。

Dividend policy is one of the three financial management decisions of listed companies.

股利政策是上市公司的三大财务管理决策之一。

Therefore, a study of dividend policy has far-reaching theoretical and practical significance.

因此，围绕股利政策进行系统的探讨，具有深远的理论和现实意义。

Can you make reasonable dividend policy, have a direct impact on the company's long-term development.

能否制定合理的股利政策，直接影响上市公司的长期发展。。

Dividend policy has obvious characteristics of the industry.

股利政策具有明显的行业特征。

Therefore, it will be important for us to study the companies' dividends policies.

因此，对上市公司股利分配政策进行探讨和研究，具有重大的现实意义。

The Dividends account is a "temporary" owners' equity account, similar to the owner's drawing account in a sole proprietorship.

股利账户是一个"过渡性"的业主权益账户，它与独资企业的提用账户相类似。

The Dividends account is a "temporary" owner s' equity account, similar to the owner 's drawing account in a sole proprietorship.

股利账户是一个"过渡性"的业主权益账户，它与独资企业的提用账户相类似。

At present inflation rates, we believe individual owners in medium or high tax brackets (as distinguished from tax-free entities such as pension funds, eleemosynary institutions, etc.) should expect no real long-term return from the average American corporation, even though these individuals reinvest the entire after-tax proceeds from all dividends they receive. The average return on equity of corporations is fully offset by the combination of the implicit tax on capital levied by inflation and the explicit taxes levied both on dividends and gains in value produced by retained earnings.

而以目前的通货膨涨率来看，我们相信对适用中高级距所得税率的投资人而言(除非你是透过退休基金、慈善团体等免税机构来投资)，将无法从投资一般美国企业获得任何实质的资本利得，即使他们把分配到的股利一再重复地投资下去也一样，因为其获利早已被隐藏的通货膨涨与台面上的所得税给吸收殆尽。

A person buying a stock prior to the ex-dividend date also acquires the right to receive the dividend.

在除息日前买入股票的股东可获得收取股利的权利。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。