股息

The officials in charge said that the exemption of income tax on dividend and bonus issues that are distributed among resident enterprises is to eliminate double taxation.

有关负责人表示，对居民企业之间的股息、红利收入免征企业所得税，是对股息、红利所得消除双重徵税的做法。

The following income of Enterprises shall be tax-exempted income(1) income from interests on government bonds;(2) income from equity investment income such as dividend and bonus between qualified resident enterprises;(3) income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments;(4) income of qualified non-profit organizations.

企业的下列收入为免税收入：(1)国债利息收入；(2)符合条件的居民企业之间的股息、红利等权益性投资收益；(3)在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；(4)符合条件的非营利组织的收入。

He recommends clients hold a cash cushion in their portfolio but take advantage of lower prices to buy stocks like Dow Chemical, recently yielding 9.1% and trading at nine times the next 12 months' expected operating earnings, or Conoco Phillips, yielding 3.7% and changing hands at six times forward earnings.

他建议客户在投资组合中持有一定现金，但可充分利用股价较低的机会买进一些股票，比如陶氏化学，该股近期股息率为9.1%，目前相对其12个月每股预期营运收益的市盈率为9倍。康菲石油的股息率为3.7%，预期市盈率为6倍。

There is an element of double taxation in the corporate form if the corporation pays dividends on its stock. Income to the corporation is taxed at the corporate level and, if dividends are paid to shareholders, such dividends are taxed again as income to the individual shareholders.

公司分派股息时，存在双重纳税情形，公司收入需要征收公司所得税，而分派给股东的股息作为股东的收入会再次征税。

You can develop a list on both a straight dividend yield basis and a grossed-up dividend yield basis; the latter takes account of franking credits.

你可以开发一个两直线的股息收益率的基础上，严重的后续股息收益率的基础上，后者需要的预扣税款的帐户列表。

As Sandler O'Neill Partners analyst Jeff Harte noted this week,'MUFG will acquire $7.8 billion in perpetual non-cumulative convertible preferred stock, with a 10% dividend and a $25.25 conversion price, and $1.2 billion of perpetual non-cumulative non-convertible preferred stock, with a 10% dividend.

正如 Sandler O'Neill Partners 的分析师杰夫？哈特本周所指出的，三菱 UFJ 将购买摩根士丹利价值78亿美元的永久性非累积可转换优先股，股息率为10%，转换价为25.25美元，还将购买后者价值12亿美元的永久性非累积不可转换优先股，股息率为10%。

Describes the tendary of funds or investments to be followed by groups of investors who have a simular preferences that the firm follow a particular financing policy,such as the amount of leverage it uses.

是指不同的顾客对股息分配水平的要求不同。高税收的投资者偏爱低的股息支出，而低税收的投资者偏爱高的股息支出。

In this situation, the company will declare a special dividend on top of the usual one.

在这样的情况下，公司会宣布往常的股息再加上特别股息。

When forecasting a future dividend, one should take note that the special dividend is unlikely to occur again.

在这样的情况下，公司会宣布往常的股息再加上特别股息。

If you wish to receive only New Shares for the 2009 Interim Dividend and you wish to elect to receive only New Shares for future final and interim dividends declared after the 2009 Interim Dividend for which a scrip alternative is available, you should also enter a tick in Box D.

阁下如欲只以收取新股份方式收取年中期股息并选择日后在有以股代息选择的情况下只以新股份方式收取继年中期股息之后宣派的末期及中期股息，则阁下亦应在栏划上号。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。