accrued cumulative dividends

简明释义

应计累积股利，应计累积股息

英英释义

例句

1.The annual report highlighted the increase in accrued cumulative dividends 应计累积股息 over the past five years.

年度报告强调了过去五年中应计累积股息的增加。

2.Shareholders were informed that the accrued cumulative dividends 应计累积股息 would be reinvested into the company.

股东们被告知应计累积股息将被重新投资于公司。

3.Before selling his shares, he checked the amount of accrued cumulative dividends 应计累积股息 he was entitled to.

在出售他的股票之前，他检查了自己有权获得的应计累积股息的金额。

4.The company announced that the shareholders will receive their accrued cumulative dividends 应计累积股息 at the end of the fiscal year.

公司宣布股东将在财年的末尾收到他们的应计累积股息。

5.Investors were pleased to learn that their accrued cumulative dividends 应计累积股息 would be paid out in cash this quarter.

投资者很高兴得知他们的应计累积股息将在本季度以现金支付。

作文

In the world of finance and investment, understanding various terms is crucial for making informed decisions. One such term that often arises in discussions about preferred stock is accrued cumulative dividends. To grasp the significance of this concept, it is essential to break it down into its components. First, let’s consider what ‘accrued’ means. In financial terms, when something is accrued, it refers to the accumulation of a financial benefit or obligation that has not yet been paid out. For example, if a company has declared dividends but has not yet distributed them to shareholders, those dividends are said to have accrued. This means that the shareholders are entitled to receive these payments at a future date.Next, the term ‘cumulative’ adds another layer of meaning. Cumulative dividends refer to dividends that accumulate over time. For preferred stockholders, if a company fails to pay dividends in a given year, those unpaid dividends do not simply disappear. Instead, they accumulate and must be paid out in the future before any dividends can be distributed to common stockholders. This feature provides a level of security for preferred shareholders, ensuring that their investment is protected even in challenging financial times.Now, when we combine these two concepts, we arrive at accrued cumulative dividends. This term indicates the total amount of unpaid dividends that have accumulated over time for preferred stockholders. For instance, if a company has not paid dividends for three consecutive years, and the annual dividend rate is $1 per share, the accrued cumulative dividends would amount to $3 per share. This figure is significant because it represents a liability for the company and an asset for the shareholders.Understanding accrued cumulative dividends is particularly important for investors considering preferred stocks. These stocks are often seen as a hybrid between common stocks and bonds, offering fixed dividend payments and some level of priority in the event of liquidation. However, investors must be aware of the company’s history regarding dividend payments. A company that frequently defers or skips dividend payments could lead to substantial accrued cumulative dividends, which may affect its financial health and the attractiveness of its preferred shares.Moreover, the implications of accrued cumulative dividends extend beyond individual investors. Companies must manage their cash flow carefully to meet their dividend obligations, especially when dealing with preferred stock. Failure to do so can result in a loss of investor confidence, affecting the company’s stock price and overall market reputation.In conclusion, the term accrued cumulative dividends encapsulates a critical aspect of preferred stock investment. It highlights the importance of understanding how dividends accumulate over time and the implications of unpaid dividends on both shareholders and companies. Investors should always consider this factor when evaluating potential investments in preferred stocks, as it can significantly influence their returns and the overall risk associated with their investment portfolio. By being informed about accrued cumulative dividends, investors can make more strategic decisions that align with their financial goals and risk tolerance.

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。其中一个在讨论优先股时经常出现的术语是应计累积股息。要掌握这个概念的重要性，有必要将其分解成几个组成部分。首先，让我们考虑一下“应计”是什么意思。在财务术语中，当某事物被应计时，它指的是尚未支付的金融利益或义务的积累。例如，如果一家公司已经宣告了股息，但尚未向股东分配这些股息，那么这些股息就被称为已应计。这意味着股东有权在未来某个时候收到这些付款。接下来，“累积”这个术语又增添了一层含义。累积股息指的是随着时间推移而累积的股息。对于优先股股东来说，如果公司在某一年未支付股息，这些未支付的股息并不会简单地消失。相反，它们会累积，并且必须在任何股息可以分配给普通股股东之前支付给优先股股东。这一特征为优先股股东提供了一定程度的安全性，确保他们的投资在困难的财务时期得到保护。现在，当我们将这两个概念结合起来时，就得出了应计累积股息这个术语。该术语表示优先股股东在一段时间内未支付股息的总额。例如，如果一家公司连续三年未支付股息，而每年的股息率为每股1美元，则应计累积股息将达到每股3美元。这个数字是重要的，因为它代表了公司的负债和股东的资产。理解应计累积股息对于考虑投资优先股的投资者尤其重要。这些股票通常被视为普通股和债券之间的混合体，提供固定的股息支付，并在清算时享有一定程度的优先权。然而，投资者必须了解公司在股息支付方面的历史。一家经常推迟或跳过股息支付的公司可能导致大量的应计累积股息，这可能会影响其财务健康和优先股的吸引力。此外，应计累积股息的影响不仅限于个人投资者。公司必须仔细管理其现金流，以满足其股息义务，尤其是在处理优先股时。如果未能做到这一点，可能会导致投资者信心的丧失，从而影响公司的股价和整体市场声誉。总之，应计累积股息这一术语涵盖了优先股投资的一个关键方面。它突显了理解股息如何随时间累积的重要性，以及未支付股息对股东和公司的影响。投资者在评估优先股的潜在投资时，应始终考虑这一因素，因为它可能显著影响他们的回报和投资组合的整体风险。通过了解应计累积股息，投资者可以做出更具战略性的决策，使其与财务目标和风险承受能力相一致。