accrued dividends

简明释义

应计股利，应计股息

英英释义

例句

1.Investors should monitor their accounts to ensure that accrued dividends 应计股息 are properly credited.

投资者应监控他们的账户，以确保应计股息得到正确记入。

2.Shareholders were pleased to see their accrued dividends 应计股息 reflected in their latest statements.

股东们很高兴在他们的最新对账单中看到他们的应计股息。

3.When a company goes public, it often has a backlog of accrued dividends 应计股息 to pay out to early investors.

当一家公司上市时，它通常有一笔待支付的早期投资者的应计股息。

4.The company declared a dividend, and shareholders will receive their accrued dividends 应计股息 at the end of the quarter.

公司宣布了分红，股东将在季度末收到他们的应计股息。

5.The annual report highlighted the total amount of accrued dividends 应计股息 owed to shareholders.

年度报告强调了欠股东的总应计股息金额。

作文

In the world of finance and investments, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about stocks and dividends is accrued dividends. This phrase refers to the dividends that have been earned but not yet paid out to shareholders. For investors, knowing how accrued dividends work can significantly impact their investment strategies and financial planning.When a company declares a dividend, it sets a date on which the dividend will be paid to shareholders. However, the actual payment may not occur until a later date. During this period between the declaration and the payment, the dividends are considered accrued dividends. This means that even though the cash has not yet been received, the shareholder is entitled to it based on their ownership of the stock at the time of the declaration.Understanding accrued dividends is particularly important for investors who rely on dividend income as part of their overall financial strategy. For example, if an investor holds shares in a company that regularly pays dividends, they can expect to receive those payments at scheduled intervals. However, if the investor sells their shares before the payment date, they will miss out on the accrued dividends that they would have otherwise received. Therefore, timing is essential when dealing with dividend-paying stocks.Moreover, accrued dividends can also affect the accounting practices of a company. Companies need to accurately account for these dividends in their financial statements. When dividends are declared but not yet paid, they create a liability on the company's balance sheet. This liability reflects the obligation the company has to pay its shareholders in the future. As such, understanding accrued dividends is not only beneficial for investors but also for company management and accountants.Additionally, it is important to consider the tax implications of accrued dividends. In many jurisdictions, dividends are taxed as income when they are paid out to shareholders. However, the timing of when these dividends are recognized for tax purposes can vary. Investors should consult with tax professionals to understand how accrued dividends may affect their tax liabilities and planning.In conclusion, accrued dividends play a significant role in the investment landscape. They represent the income that investors earn from their investments in dividend-paying stocks, even before the cash is actually received. By understanding how accrued dividends work, investors can make more informed decisions regarding their investment strategies and financial goals. Additionally, recognizing the implications of accrued dividends for both personal finances and corporate accounting can lead to better financial management and planning. Whether you are an experienced investor or just starting, grasping the concept of accrued dividends is essential for navigating the complexities of the financial world effectively.

在金融和投资的世界中，理解各种术语对于做出明智的决策至关重要。一个在讨论股票和股息时经常出现的术语是应计股息。这个短语指的是已经赚取但尚未支付给股东的股息。对于投资者来说，了解应计股息的运作方式可以显著影响他们的投资策略和财务规划。当公司宣布股息时，它会设定一个支付股息的日期。然而，实际支付可能要到稍后的日期。在这一声明与支付之间的期间内，股息被视为应计股息。这意味着，即使现金尚未收到，股东根据他们在声明时持有的股票仍然有权获得这些股息。理解应计股息对于依赖股息收入作为整体财务策略一部分的投资者尤其重要。例如，如果投资者持有一家定期支付股息的公司的股票，他们可以期待在预定的时间间隔内收到这些付款。然而，如果投资者在支付日前出售其股票，他们将错过本应获得的应计股息。因此，在处理支付股息的股票时，时机至关重要。此外，应计股息还会影响公司的会计实践。公司需要在其财务报表中准确记录这些股息。当股息被宣布但尚未支付时，它们会在公司的资产负债表上形成负债。这种负债反映了公司未来向其股东支付的义务。因此，理解应计股息不仅对投资者有利，对公司管理层和会计师也是如此。此外，还需要考虑应计股息的税收影响。在许多法域中，股息在支付给股东时作为收入征税。然而，这些股息在税务上的确认时间可能会有所不同。投资者应咨询税务专业人士，以了解应计股息如何影响他们的税务责任和规划。总之，应计股息在投资领域中扮演着重要角色。它们代表了投资者从支付股息的股票中获得的收入，即使在实际收到现金之前。通过理解应计股息的运作方式，投资者可以更明智地做出有关其投资策略和财务目标的决策。此外，认识到应计股息对个人财务和公司会计的影响，可以导致更好的财务管理和规划。无论您是经验丰富的投资者还是刚刚起步，掌握应计股息的概念对于有效导航金融世界的复杂性至关重要。