查询词典 dividend

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。

This dissertation is devoted to studying the ruin theory on the dual risk model with several dividend rates and on the bidimensional perturbed risk model with or without stochastic disturbance, which includes the discounted expected function about the dual risk model with three dividend rates and the ruin probability on the bidimensional perturbed risk model.

本文致力于研究分多段分红的对偶风险模型及二维风险模型的破产理论，主要研究了分三段分红的对偶风险模型的折现红利的期望函数，并对带有扰动项的二维风险模型的破产概率做了研究。

But if investors do not demand for cash bonus, you can choose dividend re-investment way to avoid being idle cash dividend, to avoid inflation and other factors arising from the devaluation of the currency.

但是，如果投资者不要求现金红利，您可以选择红利再投资方式，以避免被闲置现金股利，以避免通货膨胀和货币贬值引起的其他因素。

Under the existing "red profits" policy, legal institutional investors do not have to pay dividends to participate in the "red profits and taxes," but individual investors in the ex-dividend date is required (including cash dividend and bonus shares) to pay 20% of the "Red profits and taxes."

根据现行的"红色利润"的政策，法律机构投资者无须支付股息参加"红利税"，但在除权日的个人投资者需要支付20％的"红利税。"

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。

Finally, before the ex-dividend dates, the samples with low employee stock bonus ratio have better ex-dividend effect.

五、在除权日前，中低员工配股率样本具有较佳之累计平均异常报酬率，但除权日后高员工配股率样本则较佳。

Where cash dividend that is declared to be distributed but not received or interest on bonds due but not received is include, the amount should be determined according to the book value of the debt, less the dividend or interest receivable and plus any tax payments.

如果所接受的短期投资中含有已宣告但尚未领取的现金股利，或已到付息期但尚未领取的债券利息，按应收债权的账面价值减去应收股利或应收利息，加上应支付的相关税费后的余额，作为短期投资成本。

The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue.

收到现金股利时所作的分录是：借记现金，贷记股利收入。

With the development of the stock market and the growth of listed companies in China, it is becoming increasingly important to research on the listed company, including dividend policy, and cash dividend is one of the very important styles.

随着中国证券市场的发展和上市公司的壮大，对上市公司的研究日显重要，其中包括对股利政策的研究，而现金股利分配又是股利政策非常重要的一种形式。

The quality of both red and white wine depends very much on the wine maker talent and on the quality of the grapes.

他的红酒和白酒的品质，根据酿造者的能力和葡萄的质量，各有差异。

No, I don't want to get drunk before my next match.

" "不，我不想让我的下一场比赛前喝醉了。