股利

Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, dividends payable, other payable, provision for expenses, etc.

流动负债是指将在一年或超过一年的营业周期内偿还的债务，包括短期借款，应付票据、应付帐款、预收帐款、应付工资、应交税金、应付利润、应付股利、其他应付款、预提费用等。

Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits p

流动负债是指将在一年或超过一年的营业周期内偿还的债务，包括短期借款，应付票据、应付帐款、预收帐款、应付工资、应交税金、应付利润、应付股利、其他应付款、预提费用等。

Payables shall be accounted for separately where appropriate as bills payable, accounts payable, accrued payroll, tax payable, dividend payable and other payables.

应付款项，应当按照应付票据、应付帐款、应付工资、应交税金、应付股利和其他应付款等分别核算。

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。

Dividend policy, as one of the three pillars in a corporation financial management, is alogical continuation of financing, investing activities, also is an inevitable result of acorporation financial management.

作为公司财务理论三大支柱之一的股利政策，是公司筹资、投资活动的逻辑延续，是公司理财行为的必然结果。

Dividends are payments by the corporation to equity shareholders based on an apportionment of earnings.

股利是公司基于利润的分配而支付给资产股东的价款。

The capital cost of capital refers to each kind of expense which occurs in the fund raising process, like payment and so on outstanding share, bond release handling charges, sell on consignment the expense, the printing expense, the property appraisal expense, the certification fee, the announcement to spend and so on, the capital use cost refer to each kind of expense which in the use capital process pays, like the bond interest, the stock dividend, the bank loan interest and so on, the capital collection the cost usually is when the fund raising the disposable occurrence, the achievement plans the capital amount to reduce the item to deduct.

资本发行成本是指在筹资过程中发生的各种费用，如发行股票、债券等支付的发行手续费、承销费、印刷费、资产评估费、公证费、公告费等，资本使用成本是指使用资本过程中支付的各种费用，如债券的利息、股票的股利、银行贷款利息等，资本筹集成本通常是在筹资时一次性发生，作为筹资额的减项予以扣除。

The capital cost of capital refers to each kind of expense which occurs in the fund raising process, like payment and so on outstanding share, bond release handling charges, sell on consignment the expense, the printing expense, the property appraisal expense, the certification fee, the announcement to spend and so on, the capital use cost refer to each kind of e XP ense which in the use capital process pays, like the bond interest, the stock dividend, the bank loan interest and so on, the capital collection the cost usually is when the fund raising the disposable occurrence, the ach ie vement plans the capital amount to reduce the item to deduct.

资本发行成本是指在筹资过程中发生的各种费用，如发行股票、债券等支付的发行手续费、承销费、印刷费、资产评估费、公证费、公告费等，资本使用成本是指使用资本过程中支付的各种费用，如债券的利息、股票的股利、银行贷款利息等，资本筹集成本通常是在筹资时一次性发生，作为筹资额的减项予以扣除。

Make a commitment at the same time,"in Panzhihua Steel Vanadium cash dividend in line with the conditions and still retain a certain profit, under the premise of the Company and concerted action to Panzhihua Steel Vanadium people 2008-2009 Annual General Meeting of shareholders proposed a cash dividend distribution, the allocation criteria will be not less than every 10 shares distributed 1.2, the Company and concerted action and commitment to people in the consideration of such matters at the general meeting of shareholders voted for the motion."

使同时承诺，&在攀钢钢钒现金股利中的条件路线，仍保留一定的利润，根据本公司及一致行动以攀钢钢钒2008人的前提-2009年度股东大会提出现金股利分配，分配标准将不低于发行1.2（含税每10股以下），本公司和协调一致的行动，并承诺对这些问题考虑到人在大会上股东对议案投赞成票。&

The main contributions of this paper are as follow: 1 We build basic relationship model of dividend policy and shareholder wealth in separate equity security market, and prove that dividend policy can significantly improves shareholder wealth.

本文的主要创新点如下： 1）构建股利分配与股东财富的基本模型，证明股权分置下上市公司股利分配能显著增加股东财富。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新